The article is devoted to the study of industry-specific tax conditions of Russian business. A study of the tax
burden and the significance of the main taxes paid by Russian companies by type of activity, was conducted. The tax burden varies significantly by industry, the key value for most types of activity is not corporate profit tax, but VAT,
labor taxes and MET. Thus, it is shown that the assessment of the tax conditions of Russian business should not be
limited solely to the corporate profit tax, it is necessary to take into account the specifics of paying taxes by industry.