Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

30(72) - 2011 August

Financing of social system: tax aspect

Vol. 4, Iss. 30, AUGUST 2011

Available online: 22 August 2011

Subject Heading: Taxes and taxation

JEL Classification:

Drobyshevskaia L.N. doctor of economic sciences, professor of chair crisis management, taxes and taxation, Kuban State University
ld@seatrade.ru

Umasheva E.U. associate professor of chair crisis management, taxes and taxation,Kuban State University
umashevaev@mail.ru

Isakov K.M. graduate student of chair crisis management, taxes and taxation, Kuban State University
isakov.km@gmail.com

With the aid of the econometric methods is made a evaluation of fiscal effect from an increase in the taxes. Is calculated the index “fiscal force”. It is shown on the basis of calculations that the fiscal effect from an increase in the insurance payments is insufficient for covering of the existing scarcity of non-budgetary funds. Is required not only a change in other elements of tax, but also systems approach to the modernization of social relations.

Keywords: tax, effect, rate, insurance payment, fiscal burden

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

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