Параналоговая нагрузка как элемент фискальных обязательств хозяйствующего субъекта

In the context of economic growth destabilization, issues of supporting and stimulating the business activity of economic entities come to the fore. In this regard, one of the main instruments of direct influence is the tax burden, which is closely monitored by financial departments. The attractiveness of the tax jurisdiction depends on its objective calculation and management. However, sometimes there are additional hidden non-tax payments that are not taken into account in the standard burden indicator, but at the same time, sometimes having a significant impact on the fiscal costs of legal entities and individuals. The article provides an overview of the main definitions that characterize the amount of taxpayer’s payments to the state: load, burden, oppression, pressure, and the like. The approaches of Russian and foreign methods for determining the value under study are presented. It was clarified that in addition to the tax, there is a non-tax component of the burden that is gradually growing. The sequence of collection of para-fiscal non-tax payment is visualized. Based on this, a general definition of the fiscal burden is formulated, which includes tax and non-tax (para-tax) components. At the end of the article, the authors assess the magnitude of the load in three components and formulate the conclusions of the study.