Assessment of Tax Burden by a Technique of the IMF

Measurement of size of tax burden as key indicator of quality of tax system is one of the most important problems of the state in the course of tax transformations and formation of priorities of economic development. However against the background of absence as official determination of tax burden o...

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Autores principales: Vladimir Vladimirovich Gromov, Svetlana Sergeevna Shatalova
Formato: article
Lenguaje:EN
RU
Publicado: North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2018
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tax
Acceso en línea:https://doaj.org/article/31355d31781142e6acb12db1439d4856
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spelling oai:doaj.org-article:31355d31781142e6acb12db1439d48562021-11-12T10:45:58ZAssessment of Tax Burden by a Technique of the IMF1726-11391816-8590https://doaj.org/article/31355d31781142e6acb12db1439d48562018-04-01T00:00:00Zhttps://www.acjournal.ru/jour/article/view/490https://doaj.org/toc/1726-1139https://doaj.org/toc/1816-8590Measurement of size of tax burden as key indicator of quality of tax system is one of the most important problems of the state in the course of tax transformations and formation of priorities of economic development. However against the background of absence as official determination of tax burden of economy, and approved at the state level of an order of her calculation more and more distinctly the need for obtaining data on tax climate, comparable to other countries, for the country is shown that can be provided with application of the standard technique of assessment. In the article, features of assessment of tax burden by a technique of the International Monetary Fund are considered.Vladimir Vladimirovich GromovSvetlana Sergeevna ShatalovaNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration articletax burdentax policytaxationtaxtechniqueassessmentinternational monetary fundPolitical institutions and public administration (General)JF20-2112ENRUУправленческое консультирование, Vol 0, Iss 1, Pp 74-83 (2018)
institution DOAJ
collection DOAJ
language EN
RU
topic tax burden
tax policy
taxation
tax
technique
assessment
international monetary fund
Political institutions and public administration (General)
JF20-2112
spellingShingle tax burden
tax policy
taxation
tax
technique
assessment
international monetary fund
Political institutions and public administration (General)
JF20-2112
Vladimir Vladimirovich Gromov
Svetlana Sergeevna Shatalova
Assessment of Tax Burden by a Technique of the IMF
description Measurement of size of tax burden as key indicator of quality of tax system is one of the most important problems of the state in the course of tax transformations and formation of priorities of economic development. However against the background of absence as official determination of tax burden of economy, and approved at the state level of an order of her calculation more and more distinctly the need for obtaining data on tax climate, comparable to other countries, for the country is shown that can be provided with application of the standard technique of assessment. In the article, features of assessment of tax burden by a technique of the International Monetary Fund are considered.
format article
author Vladimir Vladimirovich Gromov
Svetlana Sergeevna Shatalova
author_facet Vladimir Vladimirovich Gromov
Svetlana Sergeevna Shatalova
author_sort Vladimir Vladimirovich Gromov
title Assessment of Tax Burden by a Technique of the IMF
title_short Assessment of Tax Burden by a Technique of the IMF
title_full Assessment of Tax Burden by a Technique of the IMF
title_fullStr Assessment of Tax Burden by a Technique of the IMF
title_full_unstemmed Assessment of Tax Burden by a Technique of the IMF
title_sort assessment of tax burden by a technique of the imf
publisher North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
publishDate 2018
url https://doaj.org/article/31355d31781142e6acb12db1439d4856
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AT svetlanasergeevnashatalova assessmentoftaxburdenbyatechniqueoftheimf
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