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Correlation between Tax Capacity and Tax Burden in Implementation of Tax Policy


Shamily Sultangadzhiev
(about the author)

Sultangadzhiev Shamily Magomedaripovich – Postgraduate Student, Faculty of Economics, Dagestan State University, Makhachkala

Published in:
Russian Journal of Entrepreneurship
– № 10 / May, 2012



Keywords: entrepreneurship, gdp, resources, tax burden, tax capacity


Citation:
Shamily Sultangadzhiev (2012). Correlation between Tax Capacity and Tax Burden in Implementation of Tax Policy. Russian Journal of Entrepreneurship, 13(10), 164-170. — url: http://bgscience.ru/com/lib/3648


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Abstract:

The article is a study of the correlation between tax capacity and tax burden in the mechanism of implementation of tax policy. It contains analysis of the analysis of the GDP proportion of tax revenues in the budget of the Russian Federation, determining the most significant factors influencing the level of tax burden and hence the growth of tax capacity. The major ways of increasing the effective correlation between tax burden and tax capacity of industries within the national economy are defined.








References:
1. Goncharenko L.I. Nalogovoe administrirovanie: uchebnoe posobie. − M.: KNORUS, 2009.
2. Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika: uchebnik dlya bakalavrov. − M.: Yurayt, 2012.

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