Статья "The issues of tax burden distribution in Russia’s..."

Наименование статьи	The issues of tax burden distribution in Russia’s economy
Страницы	153
Аннотация	Tax burden has a direct influence on socio-economic processes and is one of the main criteria for evaluating the current tax system. But there still exist certain simplified views on the level of tax burden, which is identified with the actual transfer of payments to the budget. The article highlights the results of a research into the tax burden of Russia’s economy. The main goal was to identify the trends in the distribution of tax burden and its actual level. The main conclusion of the study consists in the following: the ongoing tax reforms have not led to the establishment of an efficient fiscal mechanism, which will facilitate the implementation of taxation equality principle and take into consideration the opportunities of tax-payers to pay compulsory payments and develop the production. Meanwhile, there is the potential for tax maneuver with regard to a number of industries.
Ключевые слова	tax burden, oil and gas revenues, oil and gas companies, manufacturing, tax benefits
Журнал	Economic and social changes: facts, trends, forecast
Номер выпуска	6
Автор(ы)	Поварова А. И.
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