Home  Journals  Finance and Credit  47(479) - 2011 December

Shifting of taxation in Russia: problems of taxes carriers determination

Available online: 7 December 2011

Subject Heading: Taxation

JEL Classification: 

The article covers a study of theoretical aspects of shifting taxation. A brief review of the shifting theory development stages is presented; the article gives an economic justification of the real effect made by shifted taxes on persons who are not considered to be taxpayers. There is a research of the influence of a supply and demand curves ratio on the taxpayers’ behavior.

Keywords: taxation, taxation theory, shifting of taxation, tax policy, taxpayer’s behavior

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

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