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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Science and Innovation Center Publishing House
2014
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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) |
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tax system tax tax rate tax base tax burden VAT income tax personal income tax Law K Social Sciences H |
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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 |
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<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 |