Tax Burden Measurement Approaches

@inproceedings{Gromov2017TaxBM,
  title={Tax Burden Measurement Approaches},
  author={Vladimir V. Gromov and Svetlana Shatalov{\`a}},
  year={2017}
}
The solution to the most of issues, that are related not only to tax changes, but predominantly to tax reform, comes to the assessment of the tax burden. However, its calculating procedure in Russia is not well defined. In terms of the absence of a uniform methodology for assessing, this measure is calculated on different basis: only taxes or taxes and also non-tax payments. The article concerns several approaches to understanding of tax burden concept in the light of payments to be accounted… CONTINUE READING