упрощенная система налогообложения

Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees. The balance of the “material interests” of the state and individual members of society when paying a mandatory payment is determined by the dynamics of variable economic indicators used in calculating its size. Within the framework of this work, the distribution of resources of a taxpayer applying a simplified taxation system between his or her employees and the budget (state) is investigated. Theoretical analysis. By means of mathematical constructions based on the normatively defined procedure for calculating the tax, an inversely proportional relationship between the amount of tax and the size of the payroll fund of employees of a taxpayer using a simplified taxation system is established. This effect was revealed regardless of the applied object of taxation. Graphic constructions illustrating the specified dependence are made. Empirical analysis. Based on the data of the Federal State Statistics Service, the correlation between the dynamics of gross domestic product and the dynamics of real accrued wages in the Russian Federation is studied. As a result, it was found that the growth rate of real accrued wages in the study period exceeded the growth rate of GDP. At the same time, however, there is a steady decrease in the difference between these values. Results. The systematic analysis of statistics allowed us to state that in the period under study, the socially oriented nature of the distribution of resources between the taxpayer’s employees and the state remains. However, the “orientation to the interests of the employee” is becoming less and less significant and, if current trends continue, the allocation of resources of a taxpayer using a simplified taxation system will soon be carried out more in the interests of the budget than of an employee.