Home  Journals  International Accounting  14(164) - 2011 April

The tax analysis: a new scientific direction

Available online: 11 April 2011

Subject Heading: Taxation

JEL Classification: 

The questions of tax analysis. The author defines the fiscal analysis as a new scientific field of economic analysis. Attempted to determine the object, the method and purpose of the tax analysis. The article suggests two types of tax analysis, which, in my opinion, today applied in practice. The notion of "tax burden" as a tool for tax analysis. Analyzed the multipurpose nature of the use names "tax burden" in the practice of tax analysis.

Keywords: tax analysis, economic analysis, tax, tax burden, tax policy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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