Налоговая нагрузка предприятия как фактор конкурентоспособности налоговой системы

Authors

  • Екатерина Владимировна Ханина Author

Keywords:

taxation, tax burden, tax loading, total tax burden, tax exemptions, tax payments

Abstract

The paper examines the economic essence of the tax burden and its legal regulation. The author distinguishes the concepts of tax burden and tax load as well as considers the role of the tax burden in the economy. A comparative analysis of the structure of the tax load in Russia and the world is given. A system of factors affecting the tax burden is proposed.

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Published

2019-02-15

Issue

Vol. 17 No. 2 (2019)

Section

Статьи

How to Cite

Ханина Е.В. Налоговая нагрузка предприятия как фактор конкурентоспособности налоговой системы // Bulletin of the Expert Council. 2019. Vol. 17, no. 2. P. 111–116.