Dependence of Tax Burden on the Type of Economic Activity and Scale (Case of St. Petersburg)

Abstract

This study aims to analyze the level of the tax burden of enterprises based on the types of economic activity and the scale of enterprises using the case of St. Petersburg, with an emphasis on priority sectors. Based on the indicators contained in the tax calculator of the Federal Tax Service of the Russian Federation, the data were generated for statistical analysis of the tax burden distribution of St. Petersburg enterprises on scale, considering the type of activity according to 2020 data, as well as its deviations. The distribution characteristics of tax burden values, depending on the scale of St. Petersburg enterprises, generated data for further analysis. Depending on the level of the tax burden, industries were classified into groups, highlighting priority industries with the allocation of groups of industries with a relatively stable low, high, and variable low and high tax burden at any scale of enterprises, with a breakdown of these groups based on the dynamics of the tax burden with an increase in the scale of activity. Results show that in three types of these activities, the level of the tax burden is higher than the average for enterprises of the corresponding scale: IT, R&D, and tourism — which indicates an insufficient level of support. Proposals include options for reforming the property taxation of enterprises in priority industries and for the effective management of their taxation.