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Financial Analytics: Science and Experience
 

Estimation of tax loading taking into account features of development of the russian economy at the present stage

Vol. 3, Iss. 12, SEPTEMBER 2010

Available online: 28 September 2010

Subject Heading: TAX POLITICS

JEL Classification: 

Kalinina O.V. associate professor of chair «The strategic management», the St.-Petersburg state polytechnical university
olgakalinina@bk.ru

In article some aspects of tax regulation, in particular features of formation of tax burden of the Russian Federation are considered. The factors influencing size of tax loading are revealed. The estimation of tax loading on a national economy is made by three possible methods, principal causes of divergences in received estimations of tax loading are defined. Also some features of an estimation of the given indicator are considered and analyzed.

Keywords: fiscal administration, tax regulation, tax loading, the comparative analysis, social orientation

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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