ANALYSIS OF THE INFLUENCE OF TAXATION ON THE ACTIVITIES OF ECONOMIC SUBJECTS 

Shcheglov Vadim Yurievich, senior lecturer, sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: Sheglov.pgy@mail.ru
Fedonina Ekaterina Viktorovna, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: Ekater1na2009@yandex.ru 

336.221 

Subject and goals. The relevance of this topic is characterized by several provisions. First, the tax system directly affects the performance of economic entities. The composition of taxes, the level of tax burden largely depends on their financial condition, production potential and competitiveness of products in the market. Secondly, at present, the level of the tax burden in the Russian Federation can be estimated as high enough, which hinders the economic development of both individual economic entities and the economy as a whole. Third, a country's tax system, if properly managed, can be a catalyst for enterprises and the country's economy. Fourth, the development of programs for the development of economic entities, both at the Federal and regional levels will push the country's economy to growth, while increasing budget revenues. The purpose of the study is to explore the theoretical aspects of the tax system, the concept of the tax burden as one of the most important indicators of the tax system, identify and assess the negative consequences of the economic entities, which is expressed in a high level of tax burden on them, as well as proposals for changing some elements of the tax system of the Russian Federation, which will further improve productivity and increase tax payments to the budget of the country.
Materials and methods. Implementation of the research objectives was achieved on the basis of the study of scientific sources of information regarding the essence of the concept of «tax burden», its impact on the results of enterprises. In studying the problems of the article the methods of empirical research, methods of theoretical knowledge and General logical methods and techniques were used.
Results. Various interpretations of the concepts of «tax burden» are studied, and the relationship between its change and the efficiency of organizations is established. The Laffer curve is considered. The data of statistics on the level of tax burden and shadow economy in the Russian Federation are studied. Proposals to change the tax system in order to turn it into an effective mechanism for enhancing the development of organizations and enterprises of the Russian Federation are considered. 

taxes, tax system, tax burden, tax burden, influence, enterprises, economic entities, economic activity