Assessment of the Impact of the Tax Burden on the Financial Results of Agricultural Organizations

Abstract

Introduction. The modern tax system constitutes a complex problem to determine the optimal tax burden for a balance of interests between the state and taxpayers. For this purpose, it is advisable to calculate and analyze the level of tax burden of business entities and assess tax risks. The purpose of the study is to calculate the tax burden of agricultural organizations in order to assess its impact on the financial results of their activities. Moreover, a comparative analysis of the tax burden is proposed using the general tax regime under a special tax regime for agricultural producers. Methods. The study is based on dynamic, comparative-analytical, methods for calculating the tax burden and assessing the effectiveness of the enterprise's tax policy. The objects of the study were agricultural organizations of the Zernograd district of the Rostov region. Results. An assessment of the tax burden was carried out in dynamics for 2021-2023. The probability of an on-site tax audit was determined, the impact of the tax burden on the financial results of the pilot organizations was revealed, the level of effectiveness of the tax policy pursued by the studied organizations was analyzed. Conclusions. It is advisable to periodically calculate the tax burden of an organization in order to determine the level of tax risk, the effectiveness of tax management, and resolve the issue of changing the organization's tax regime. At the same time, when calculating the tax burden, insurance premiums should be included in the amount of tax payments, but personal income tax should not be taken into account

For citing:  Rudskaya I.B., Lebedeva G.V. Assessment of the Impact of the Tax Burden on the Financial Results of Agricultural Organizations. Research in Economic and Financial Problems. 2025;1:6. https://doi.org/10.31279/2782-6414-2025-1-6 EDN ILSPWS