Tax Burden Measurement Approaches

Vladimir Gromov and Svetlana S. Shatalova ()
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Svetlana S. Shatalova: Russian Presidential Academy of National Economy and Public Administration, Moscow 119571, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 2, 9-19

Abstract: The solution to the most of issues, that are related not only to tax changes, but predominantly to tax reform, comes to the assessment of the tax burden. However, its calculating procedure in Russia is not well defined. In terms of the absence of a uniform methodology for assessing, this measure is calculated on different basis: only taxes or taxes and also non-tax payments. The article concerns several approaches to understanding of tax burden concept in the light of payments to be accounted for. In addition, concept of fiscal burden in regard to each approach is defined by the author

Keywords: tax burden; fiscal burden; taxes; non-tax payments; compulsory payment; tax policy; tax revenues (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2017
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