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Finance and Credit
 

Estimation of tax burden distribution: formulation of tasks and selection of the initial database

Vol. 15, Iss. 8, FEBRUARY 2009

Available online: 24 August 2009

Subject Heading: Tax policy

JEL Classification: 

Edronova V.N. PhD, professor, Nizhni Novgorod State University named after N.I. Lobachevsky
v.n.edronova@mail.ru

Garakhina I.V. Volga State Academy of Water Transport ;

The article considers and analyzes official information reflecting tax return to the budget system and necessary to analyze differentiation of tax burden with respect to tax payments types, constituent entities of the Russian Federation, federal districts and main economic activities. Tasks of estimation of tax burden distribution on the level of the national economy as a whole and economy of separate constituent entities of Russia are formulated.

Keywords: taxes, information, budget, payments, constituent entities of the Russian Federation, economy

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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