REVISITING THE REAL TAX BURDEN ON TAXPAYERS

REVISITING THE REAL TAX BURDEN ON TAXPAYERS

<p>The article analyses the transformation of principal Russian revenue-generating tax rates in connection with tax base. Tax rate does not reflect the real tax burden on a taxpayer. Tax rate should be rated in connection with tax base. As, for example VAT rate of 18% cannot indicate the level...

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Detalles Bibliográficos
Autor principal: V. A. Tsokova
Formato: article
Lenguaje:EN
RU
Publicado: Science and Innovation Center Publishing House 2014
Materias:
tax system
tax
tax rate
tax base
tax burden
VAT
income tax
personal income tax
Law
K
Social Sciences
H
Acceso en línea:https://doaj.org/article/b6abcb8fe3ff485db27b482bbad92147
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https://doaj.org/article/b6abcb8fe3ff485db27b482bbad92147

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