Analysis of the tax burden of small and medium-sized businesses by constituent entities of the Russian Federation

This article calculates the tax burden for small and medium-sized businesses (SMEs) in the context of regions of Russia over a three-year period, analyzes the results, and draws conclusions about the factors contributing to the variation in tax burdens between different subjects and federal districts. Based on an analysis of changes to tax legislation, it can be concluded that the tax burden on SMEs is likely to increase in the future.

Authors

Institutions

Publication Details

Journal
Russian Journal of Management
Published
2025-11-15
DOI
https://doi.org/10.29039/2500-1469-2025-13-10-119-130
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Analysis of the tax burden of small and medium-sized businesses by constituent entities of the Russian Federation

Sofiya Suglobova, Ekaterina Orlova
Russian Journal of Management
Corporate Taxation and Avoidance
article

Analysis of the tax burden of small and medium-sized businesses by constituent entities of the Russian Federation

Sofiya Suglobova, Ekaterina Orlova
article en

Abstract

This article calculates the tax burden for small and medium-sized businesses (SMEs) in the context of regions of Russia over a three-year period, analyzes the results, and draws conclusions about the factors contributing to the variation in tax burdens between different subjects and federal districts. Based on an analysis of changes to tax legislation, it can be concluded that the tax burden on SMEs is likely to increase in the future.

Russian Journal of ManagementVol. 13(10)
State University of Management (RU), Financial University (RU)
Openalex Percentile: Top 51%
Corporate Taxation and Avoidance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.