Macro-level Tax Burden: Impact on Economic Development
( Pp. 235-240)

This study is devoted to analyzing the impact of tax burden on economic processes in the Russian Federation with a special assessment of the definition and analysis of tax burden on macroeconomic processes. By tax burden is understood the volume of tax payments of individuals and legal entities, measured as a percentage of income or assets. The structure of tax burden by types of economic activities in Russia for 2023, as well as changes in tax policy for the period 2021–2023 is analyzed. Based on the analysis, the factors influencing the formation of tax policy are considered, including the need to finance social programs and support certain segments of the economy. Tax burden indicators in Russia are compared with countries with different levels of development, differences and trends in tax policy are revealed. Research writing purposes: analyzing the current state of the tax burden, assessing the impact of the tax burden on the economy, comparative analysis, identifying factors affecting the tax burden, justifying the significance of tax policy and developing conclusions about the future of the tax burden. The conclusions received during the research: the current tax burden in Russia, its dynamics and impact on the economy were determined.

Smirnova E. E., Glebov G. O. Macro-level Tax Burden: Impact on Economic Development // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2025. Vol. 21. № 1. P. 235-240. (in Russ.) DOI: 10.33693/2541-8025-2025-21-1-235-240. EDN: AEVIXQ

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tax burden, Russian economy, macroeconomic processes, fiscal policy, competitiveness, developed countries, developing countries, tax policy, social programs, investments..