What does the tax burden reflect and what are the factors that affect the tax burden

Reflects the extent to which the state takes wealth from its citizens!

1. The level of social and economic development.

The overall level of a country's socio-economic development can be reflected by two comprehensive indicators: gross national product (GNP) and gross national product per capita. The larger a country's GDP, the higher its overall affordability.

In particular, the per capita gross national product (GNP) is the best indicator of the tax affordability of the people. Generally speaking, countries with relatively high per capita national income are more tax-bearing in the social economy. The World Bank's survey data also shows that countries with higher per capita GDP also have higher tax burdens, and countries with lower per capita GNP also have lower tax burdens.

2. The country's macroeconomic policies.

In order to develop its economy, any country must comprehensively use various economic, legal, and administrative means to strengthen the macroeconomic regulation and control system. The state will adopt different tax burden policies according to different economic conditions.

For example, when the pace of economic development is too fast and overheated, it is necessary to appropriately raise the overall tax burden of society, so that the state can concentrate more revenue, reduce the income stock of enterprises and individuals, curb the expansion of demand, and make it commensurate with the total social supply. In addition, in light of the development and changes in the economic situation, it is also necessary to implement certain preferential policies and differential treatment methods in the process of expropriation, so as to help optimize the economic structure and the allocation of resources.

3. Ability to collect and manage taxes.

Since taxes are collected by the state free of charge, the contradiction between tax collection and collection is quite prominent. Therefore, a country's ability to collect and manage taxes sometimes has a greater impact on the determination of tax burden.

Some countries have strong tax collection and management capabilities, and when formulating tax burden policies, they can be determined according to the needs of social and economic development, without considering whether or not taxes can be collected. However, in some countries with poor tax collection and management capacity, the tax options are limited, and it is difficult to ensure tax revenue and increase the tax burden if some taxes are barely levied.

1.Economic factors.

Level of economic development or level of development of productive forces:

The level of economic development of a country is a decisive factor affecting the level of its tax burden;

a country's political and economic system;

Macroeconomic policies for a certain period.

2.Tax system factors.

Objects of taxation; tax basis;

Rate; Tax;

Tax surcharges and markups.

The tax burden refers to the economic burden borne by the taxpayer due to the taxation of the state in a certain period of time.

In absolute terms, it is the amount of tax that a taxpayer should pay to the state.

From a relative point of view, it refers to the tax burden rate, that is, the ratio of the amount of tax payable by the taxpayer to the value of the tax basis.

The tax burden is at the heart of the tax system and tax policy.

The tax burden refers to the tax burden of the enterprise, that is, the tax paid by the enterprise, which is generally expressed by the tax burden rate, and the calculation formula of the tax burden rate is: tax burden rate = tax income paid by the enterprise excluding tax * 100%. Generally, if the tax rate is too low, or significantly lower than the industry average, it will be easy for the tax department to pay attention to it, and increase the company's tax risk.