Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Analysis of the effectiveness of taxation of capital
Available online: 2 August 2011 Subject Heading: Taxes and taxation JEL Classification:
In the article developed an algorithm for evaluating the effectiveness of the tax burden on capital. Since the excess tax burden is the reduction of capital and the deterioration of its structure, developed by the coefficients measuring the tax burden on capital at the macro and meso levels. The analysis of the tax base in accordance with changes in tax laws, to calculate the effective tax rate, which shows the real tax burden after accounting for all benefits. The thesis is substantiated: that the reduction of nominal tax rate for the calculation of income tax does not affect the level of investment. Keywords: tax, burden, capital, investment, the nominal tax rate, the effective tax rate, sector, industry |
ISSN 2311-8768 (Online)
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