Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

Tax Burden as an Indicator of Assessing the Impact of Taxation System on Region’s Economy

Authors
Tatyana Vasileva
Corresponding Author
Tatyana Vasileva
Available Online 16 January 2020.
DOI
10.2991/assehr.k.200113.085How to use a DOI?
Keywords
taxation, tax burden, tax potential, tax payments, tax administration
Abstract

In this paper the following such indicators of assessing the impact of taxation system on the economic development of a region were investigated: actual tax burden on region’s economy and tax potential of the region. An additional indicator “estimated tax burden” is proposed which is calculated based on the “tax potential of the region” parameter. Comparison of the estimated and actual tax burden reveals the effect of region’s tax benefits, the level of region’s tax administration, and tax evasion. The following own calculations were performed: of indicators of the tax potential of the Chuvash Republic, actual and estimated tax burden on region’s economy, as well as the analysis of tax burden on the main types of economic activity in the Chuvash Republic. It was revealed that the impact of “tax debt growth” indicator in the Chuvash Republic in recent years is minimal due to the increased effectiveness of tax control measures.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
16 January 2020
ISBN
10.2991/assehr.k.200113.085
ISSN
2352-5398
DOI
10.2991/assehr.k.200113.085How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Tatyana Vasileva
PY  - 2020
DA  - 2020/01/16
TI  - Tax Burden as an Indicator of Assessing the Impact of Taxation System on Region’s Economy
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 411
EP  - 414
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.085
DO  - 10.2991/assehr.k.200113.085
ID  - Vasileva2020
ER  -