Верхнее меню

DYNAMICS OF TAX BURDEN AT RUSSIAN INDUSTRIAL PROCESSING ENTERPRISES FOR 2006–2015



D.K. Batyrova
daria.kurysheva17@yandex.ru
post-graduate student, the Department of Statistics and Econometrics, St. Petersburg State University of Economics
St. Petersburg

Keywords:

  • tax burden
  • types of economic activity
  • determination coefficient
  • trend equation
  • assessment of quality of trend equation
  • The research is dedicated to the dynamics of tax burden of Russian enterprises for various types of economic activity for 2006-2015. We prove that the traditional approach based on the applied software package does not guarantee positive results for the mathematical expression of the trends revealed. The assessment of quality of trend equations is made taking into consideration the characteristics of coefficients of determination and mean approximation error. We distinguish groups of economic activity types according to average tax burden in 2015.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5