Economic Analysis: Theory and Practice

Abstracting and Indexing

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Referativny Zhurnal VINITI RAS
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Economic Analysis: Theory and Practice

3(168) - 2010 January

Criteria of efficiency of the taxation in tax regulation system

ISSUE 3, JANUARY 2010

Available online: 26 January 2010

Subject Heading: TAXATION ESTIMATION

JEL Classification:

Slobodchikov D.N. the head of Nachikinsky rural settlement Elizovsky regional municipal union of the Kamchatka region; the apsent post-graduate student of the Kamchatka state technical university
pioneradm2006@mail.ru

The indicators characterizing efficiency of the taxation at federal and regional level are considered: the general tax loading, level of tax loading on tax bearers, specific tax loading, level tax gross national product, tax norm and the size of tax potential.

Keywords: efficiency of the taxation, tax load, tax potential, tax activity, interbudgetary relations

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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