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Finance and Credit
 

Evaluation of tax burden distribution according to types of business and constituent entities of the Russian Federation

Vol. 15, Iss. 10, MARCH 2009

Available online: 13 September 2009

Subject Heading: Taxes and taxation

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 author regards the evaluation of tax burden according to types of business as a series of the following steps:
     1) making series of tax burden increase according to types of business;
     2) evaluating the average tax burden in a public document of the Federal Tax Service based on the variation indicators;
     3) singling out businesses, tax burden of which is much higher/lower that the average one;
     4) grouping data in order to single out homogeneous businesses, calculating average indicators;
     5) data rearrangement in order to single out homogeneous businesses as to their tax burden;
     6) making a matrix of tax burden distribution according to types of business and analyzing it.

Keywords: evaluation of tax burden distribution, types of business, series of tax burden increase, average tax burden

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

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