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Analysis of Approaches to Determining the Level of Tax Burden
[Анализ Подходов К Определению Уровня Налоговой Нагрузки В Экономике]

Author

Listed:
  • Shatalovа, Svetlana (Шаталова, Светлана)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Korytin, Andrey (Корытин, Андрей)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Zakharenkova, Elena (Захаренкова, Елена)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The tax burden, being a key indicator of the tax system quality, is of great interest to be analyzed as a concept and a measure. The working paper summarizes conceptual understanding of the economic nature of tax burden, shows commonly used methods of its measurement, provides recommendations for achieving objective and comparable data on the burden of tax payments in the Russian Federation, presents results of the tax burden measurement.

Suggested Citation

  • Shatalovа, Svetlana (Шаталова, Светлана) & Korytin, Andrey (Корытин, Андрей) & Zakharenkova, Elena (Захаренкова, Елена), 2017. "Analysis of Approaches to Determining the Level of Tax Burden [Анализ Подходов К Определению Уровня Налоговой Нагрузки В Экономике]," Working Papers 041704, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:041704
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    References listed on IDEAS

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    1. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    2. Popa George Dorel, 2013. "Tax Fraud in RomaniaAbstract:In a permanent effort to reduce the annual taxes paid to the state, the taxpayer use different methods. Some of these are legal methods and are permitted by law. Others ar," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 677-680, May.
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