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...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: V. A. Tsokova
Formato: article
Lenguaje:EN
RU
Publicado: Science and Innovation Center Publishing House 2014
Materias:
tax
VAT
Law
K
H
Acceso en línea:https://doaj.org/article/b6abcb8fe3ff485db27b482bbad92147
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
id oai:doaj.org-article:b6abcb8fe3ff485db27b482bbad92147
record_format dspace
spelling oai:doaj.org-article:b6abcb8fe3ff485db27b482bbad921472021-12-02T14:39:56ZREVISITING THE REAL TAX BURDEN ON TAXPAYERS2070-756810.12731/2070-7568-2014-5-14https://doaj.org/article/b6abcb8fe3ff485db27b482bbad921472014-09-01T00:00:00Zhttp://journal-s.org/index.php/nk/article/view/2194https://doaj.org/toc/2070-7568<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 of taxation.</p><p><strong>Purpose</strong><strong></strong></p><p>Determination of the real tax burden on the taxpayer<strong></strong></p><p><strong>Methodology</strong></p><p>For the analysis, the author used the axiomatic method and the method of analogy with which we study the interaction of theory and practice tax calculation and collection of taxes.<strong></strong></p><p><strong>Results</strong></p><p>In the process, concluded that the distort of personal income tax, excise duties and VAT tax bases results in the matter-of-fact overstatement of tax burden on Russian business, it also motivates the use of illegal accounting schemes and retard business activity in Russia.<strong></strong></p><p><strong>Practical implications</strong></p>The practical significance of this study lies in the fact that the resulting theoretical material can be used for the improvement of the legislative framework in the field of taxation.V. A. TsokovaScience and Innovation Center Publishing Housearticletax systemtaxtax ratetax basetax burdenVATincome taxpersonal income taxLawKSocial SciencesHENRUНаука Красноярья, Vol 0, Iss 5, Pp 164-173 (2014)
institution DOAJ
collection DOAJ
language EN
RU
topic tax system
tax
tax rate
tax base
tax burden
VAT
income tax
personal income tax
Law
K
Social Sciences
H
spellingShingle tax system
tax
tax rate
tax base
tax burden
VAT
income tax
personal income tax
Law
K
Social Sciences
H
V. A. Tsokova
REVISITING THE REAL TAX BURDEN ON TAXPAYERS
description <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 of taxation.</p><p><strong>Purpose</strong><strong></strong></p><p>Determination of the real tax burden on the taxpayer<strong></strong></p><p><strong>Methodology</strong></p><p>For the analysis, the author used the axiomatic method and the method of analogy with which we study the interaction of theory and practice tax calculation and collection of taxes.<strong></strong></p><p><strong>Results</strong></p><p>In the process, concluded that the distort of personal income tax, excise duties and VAT tax bases results in the matter-of-fact overstatement of tax burden on Russian business, it also motivates the use of illegal accounting schemes and retard business activity in Russia.<strong></strong></p><p><strong>Practical implications</strong></p>The practical significance of this study lies in the fact that the resulting theoretical material can be used for the improvement of the legislative framework in the field of taxation.
format article
author V. A. Tsokova
author_facet V. A. Tsokova
author_sort V. A. Tsokova
title REVISITING THE REAL TAX BURDEN ON TAXPAYERS
title_short REVISITING THE REAL TAX BURDEN ON TAXPAYERS
title_full REVISITING THE REAL TAX BURDEN ON TAXPAYERS
title_fullStr REVISITING THE REAL TAX BURDEN ON TAXPAYERS
title_full_unstemmed REVISITING THE REAL TAX BURDEN ON TAXPAYERS
title_sort revisiting the real tax burden on taxpayers
publisher Science and Innovation Center Publishing House
publishDate 2014
url https://doaj.org/article/b6abcb8fe3ff485db27b482bbad92147
work_keys_str_mv AT vatsokova revisitingtherealtaxburdenontaxpayers
_version_ 1718390496944979968