Home  Journals  Finance and Credit  11(443) - 2011 March

Estimation of efficiency of the Russian tax system

Available online: 15 March 2011

Subject Heading: Tax policy

JEL Classification: 

In article two basic approaches to efficiency definition in taxation sphere are considered. Indicators of efficiency of tax system are revealed and classified. The summary table of settlement indicators of efficiency is made. Indicators of elasticity of tax system of the Russian Federation during the last years are calculated and analyzed.

Keywords: efficiency, tax system, the resource approach, the target approach, indicators, elasticity, dynamism

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

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