Estimation of the tax burden in Russia

The article is devoted to the assessment of the tax burden in the whole country and on the enterprise. The methodological approaches to calculating the tax burden are investigated, and shortcomings are identified. Consideration of the dynamics of tax revenues and payments of the budget of the expanded government of the Russian Federation. The results of studies of the tax burden on workers in the EU countries are presented. The attention is focused on the need to fix the methods of calculating the tax burden at the legislative level.