Analysis of Approaches to Determining the Level of Tax Burden
Анализ подходов к определению уровня налоговой нагрузки в экономике
Shatalovа, Svetlana (Шаталова, Светлана),
Andrey Korytin and
Zakharenkova, Elena (Захаренкова, Елена) ()
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Shatalovа, Svetlana (Шаталова, Светлана): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Zakharenkova, Elena (Захаренкова, Елена): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Authors registered in the RePEc Author Service: Светлана Шаталова
Working Papers from Russian Presidential Academy of National Economy and Public Administration
Abstract:
The tax burden, being a key indicator of the tax system quality, is of great interest to be analyzed as a concept and a measure. The working paper summarizes conceptual understanding of the economic nature of tax burden, shows commonly used methods of its measurement, provides recommendations for achieving objective and comparable data on the burden of tax payments in the Russian Federation, presents results of the tax burden measurement.
Pages: 81 pages
Date: 2017-04
New Economics Papers: this item is included in nep-cis and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:041704
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