New approach to calculating gross value added and actual tax burden by industry
https://doi.org/10.55959/MSU0130-0105-6-60-3-4
Abstract
The problem in development of manufacturing and consumer industries largely stems from the specifics of tax burden, but there are no verified calculations of the industry-specific burden. An important task is the creation of tax burden formulas, calculations of industries’ differences in the burden, and interpretation of the results by key aspects of tax legislation. The Federal Tax Service publishes serious statistics and analytics on tax receipts by industry, details of tax base for each tax (better than Rosstat). Annual materials for the federal budget contain details of assessing tax benefits (tax expenses) by industry and type of tax. These are the basis of the study, processed by the methods of mathematical formulas and logical analysis. The findings show that manufacturing industry is actually subject to 1.5 times higher taxes than consumer sectors. Wholesale trade, hotels and catering, finance and real estate pay VAT at an effective rate of 1-4%, producers of coal, ore, and petroleum pay negative VAT, and producers of electronics, equipment and vehicles pay an average of 15%. The actual rates of social security contributions in manufacturing is 23%, and in trade, finance, hotels and catering, and real estate from 6 to 13%. The main conclusions show the specifics of VAT refunds on exports and capital investments for mining, the concentration of small businesses and the simplified tax system in consumer sectors. We need to redistribute the burden of VAT and social security contributions by 6 and 5 percentage points plus for consumption industries and minus for manufacturing, at least to equalize the actual tax burden.
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For citations:
Anureev S.V. New approach to calculating gross value added and actual tax burden by industry. Moscow University Economics Bulletin. 2025;(3):63-83. (In Russ.) https://doi.org/10.55959/MSU0130-0105-6-60-3-4
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