RuEn

Journal section "Public finances"

The issues of tax burden distribution in Russia’s economy

Povarova A.I.

6 (30), 2013

Povarova A.I. The issues of tax burden distribution in Russia’s economy. Economic and Social Changes: Facts, Trends, Forecast, 2013, no. 6 (30), pp. 153-168

Abstract   |   Authors   |   References
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

Keywords

manufacturing, tax burden, oil and gas revenues, oil and gas companies, tax benefits

View full article