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...
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| Format: | Article |
| Language: | English |
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Science and Innovation Center Publishing House
2014-09-01
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| Series: | Наука Красноярья |
| Subjects: | |
| Online Access: | http://journal-s.org/index.php/nk/article/view/2194 |