Theoretical approaches to the interpretation of tax pressure, tax burden and severity of taxation
Автор: Vylkova E.S., Pokrovskaia N.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 4 (130), 2021 года.
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In the article were summarized the opinions of foreign and Russian authors on the theoretical aspects of tax pressure, tax burden, and severity of taxation. The author's interpretation of the semantic content for listed indicators is given. The main directions of further scientific research on tax and fiscal pressure, tax and fiscal burden, severity of taxation and severity offiscal taxation were determined.
Tax, taxation, tax pressure, tax burden, severity of taxation, fiscal pressure, fiscal burden, severity of fiscal taxation
Короткий адрес: https://sciup.org/148322728
IDR: 148322728