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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North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
2018
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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) |
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DOAJ |
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EN RU |
topic |
tax burden tax policy taxation tax technique assessment international monetary fund Political institutions and public administration (General) JF20-2112 |
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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 |
work_keys_str_mv |
AT vladimirvladimirovichgromov assessmentoftaxburdenbyatechniqueoftheimf AT svetlanasergeevnashatalova assessmentoftaxburdenbyatechniqueoftheimf |
_version_ |
1718430919792001024 |