REVISITING THE REAL TAX BURDEN ON TAXPAYERS

<p>The article analyses the transformation of principal Russian revenue-generating tax rates in connection with tax base. Tax rate does not reflect the real tax burden on a taxpayer. Tax rate should be rated in connection with tax base. As, for example VAT rate of 18% cannot indicate the level...

詳細記述

書誌詳細

出版年:	Наука Красноярья
第一著者:	V. A. Tsokova
フォーマット:	論文
言語:	英語
出版事項:	Science and Innovation Center Publishing House 2014-09-01
主題:	tax system tax tax rate tax base tax burden VAT income tax personal income tax
オンライン･アクセス:	http://journal-s.org/index.php/nk/article/view/2194