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Finance and Credit
 

Tax burden and business cycles: influence on bankruptcy institute

Vol. 16, Iss. 33, SEPTEMBER 2010

Available online: 10 September 2010

Subject Heading: Tax and taxation

JEL Classification: 

Selevich O.S. senior teacher of chair «Economy», National Research Tomsk Polytechnic University
osss@mail.ru

The interrelation of bankruptcy quantity with business cycle phases seems obvious. However, many laws operating in developed market economies do not work for Russia. In this connection, the analysis of the Russian bankruptcy institute from the point of view of a state and market condition influence on it is an actual problem. In this work the bankruptcy statistics and some macroeconomic indicators is analysed, attempt of revealing of their interrelation is made. The conclusion is next: functioning of the Russian bankruptcy system is defined, first of all, by institutional factors, instead of macroeconomic.

Keywords: bankruptcy, tax burden, economic cycles, dynamics

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

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