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Tax burden on economic entity

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  • A.N.Bashtanov

Abstract

The problem of tax burden distribution among regional enterprises is viewed as one of the conditions for economic growth. Shown is the international experience in the sphere of taxation. On the basis of suggested domestic procedures efforts were made to find a formula for tax burden calculation that would be most adequate to the nature of this problem. The suggested formula was tested in experimental calculations on enterprises of the Kemerovo region in the Ist quarter of 2000.

Suggested Citation

  • A.N.Bashtanov, 2001. "Tax burden on economic entity," Journal "Region: Economics and Sociology", Institute of Economics and Industrial Engineering of Siberian Branch of RAS, vol. 2, pages 38-46.
    • Handle: RePEc:nos:regioe:2001-2_5
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