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UDC 336.22
TAX POLICY AND ITS INFLUENCE ON THE SIZE OF TAX BURDEN IN RUSSIA AND FOREIGN COUNTRIES
Afonina Victoria Viktorovna1, Belousova Svetlana Nikolaevna2
1South-West state University, student 4 courses
2South-West state University, Candidate of Economic Sciences, associate professor of economic security and taxation
1South-West state University, student 4 courses
2South-West state University, Candidate of Economic Sciences, associate professor of economic security and taxation
Abstract
The assessment of efficiency of tax system and tax policy of the state requires the whole complex of criteria. One of basic estimated aspects is the size of tax burden and extent of her impact on economic efficiency of economic entities. In this regard delimitation of the optimum extent of tax burden becomes the most important financial problem of the state.
Keywords: tax, tax burden, tax incentives, tax policy, tax preferences, tax rate, tax regulation, tax system.
Article reference:
Tax policy and its influence on the size of tax burden in Russia and foreign countries // Economics and innovations management. 2016. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/05/11764
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