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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| Formato: | article |
| Lenguaje: | EN RU |
| Publicado: |
Science and Innovation Center Publishing House
2014
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/b6abcb8fe3ff485db27b482bbad92147 |
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