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The tax gap: peculiarities of defining and world experience


Vadim Zasyko, Dzhamilya Shakirova
(about the authors)

Zasyko Vadim Nikolaevich – Doctor of Science, Economics, Professor at the Chair of Market Problems and Economic Mechanism, Russian Presidential Academy of National Economy and Public Administration, Moscow

Shakirova Dzhamilya Yunusovna – Candidate of Science, Economics, Executive Director of the Centre of Tax Administration and Financial Management, Russian Presidential Academy of National Economy and Public Administration, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 18 / September, 2014



Keywords: fiscal performance, tax administration, tax gap


Citation:
Vadim Zasyko, Dzhamilya Shakirova (2014). The tax gap: peculiarities of defining and world experience. Russian Journal of Entrepreneurship, 15(18), 163-170. — url: http://bgscience.ru/com/lib/4749


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Abstract:

The article is devoted to the peculiarities of defining tax gaps. The factors, affecting a tax gap index, have been determined, foreign experience has also been considered.







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