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ИД «Финансы и кредит»






Finance and Credit

Regulation of tax loading of economy as one of tools of the state fiscal administration

Vol. 16, Iss. 37, OCTOBER 2010

Available online: 8 October 2010

Subject Heading: Tax policy

JEL Classification: 

Kalinina O.V. associate professor of chair «The strategic management», the St.-Petersburg state polytechnical university

In article some aspects of tax regulation, in particular features of formation of tax burden of the Russian Federation are considered. The factors influencing size of tax loading are revealed. The estimation of tax loading on a national economy is made by three possible methods; principal causes of divergences in received estimations of tax loading are defined. Also some features of an estimation of the given indicator are considered and analyzed.

Keywords: fiscal administration, tax regulation, tax loading, the comparative analysis, social orientation

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

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