EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN
Russian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction with tax burden. The paper suggests the author...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/419 |
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| author | V. K. Girayev |
| author_facet | V. K. Girayev |
| author_sort | V. K. Girayev |
| collection | DOAJ |
| description | Russian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction with tax burden. The paper suggests the author’s technique designed to assess tax potential on the basis of such factors of production as invested capital and salary amount ensuring reproductive needs of citizens.The suggested method was tested using Russia’s economic data: it revealed an uneven distribution of tax burden and provided estimation of its distribution in terms of production factors, Based on the economically defined tax potential, the paper shows the necessity of reforming the Russian tax system through reducing the tax burden on enterprises. The author shows that the tax potential should be determined taking into account the relationships between consumed and created elements as well as establishes the relationship between the portion of society aggregated income which is re-distributed through consumption funds and the portion of national income. The conclusions may be used in defining the tax reform strategy, in planning tax revenues and improvement of inter-budgetary relations. |
| format | Article |
| id | doaj-art-310258e3202c42c5b2416a87e7faf3e9 |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-310258e3202c42c5b2416a87e7faf3e92025-08-20T03:35:19ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0120312613710.26794/2587-5671-2016-20-3-126-137456EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDENV. K. Girayev0Dagestan State Technical UniversityRussian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction with tax burden. The paper suggests the author’s technique designed to assess tax potential on the basis of such factors of production as invested capital and salary amount ensuring reproductive needs of citizens.The suggested method was tested using Russia’s economic data: it revealed an uneven distribution of tax burden and provided estimation of its distribution in terms of production factors, Based on the economically defined tax potential, the paper shows the necessity of reforming the Russian tax system through reducing the tax burden on enterprises. The author shows that the tax potential should be determined taking into account the relationships between consumed and created elements as well as establishes the relationship between the portion of society aggregated income which is re-distributed through consumption funds and the portion of national income. The conclusions may be used in defining the tax reform strategy, in planning tax revenues and improvement of inter-budgetary relations.https://financetp.fa.ru/jour/article/view/419taxesbudgettax potentialtax burdenprofitcost of living |
| spellingShingle | V. K. Girayev EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN Финансы: теория и практика taxes budget tax potential tax burden profit cost of living |
| title | EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN |
| title_full | EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN |
| title_fullStr | EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN |
| title_full_unstemmed | EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN |
| title_short | EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN |
| title_sort | evaluation of the relationship between tax potential and tax burden |
| topic | taxes budget tax potential tax burden profit cost of living |
| url | https://financetp.fa.ru/jour/article/view/419 |
| work_keys_str_mv | AT vkgirayev evaluationoftherelationshipbetweentaxpotentialandtaxburden |