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The practical aspects of the tax policy of the Russia

Available online: 14 December 2009

Subject Heading: Tax policy

JEL Classification: 

The article covers the practical aspects of the tax policy of the Russia. The evaluation of the tax policy is given in reference to economical regions and industries and based on the tax burden level nationwide. The dynamics of the production output and fiscal revenues is used as the indicators of the fiscal permissible margins, the ratio of the tax liability and levy, the ratio of the unprofitable enterprises versus the total number of enterprises, differential of the collectability, coefficient of tax elasticity, which allow the analysis of the fiscal policy tendencies.

Keywords: Tax policy, tax burden, collectability of taxes, tax revenues

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

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