Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-97-41
DOI: https://dx.doi.org/10.15863/TAS.2021.05.97.41
Language: English
Citation: Turaev, S. S. (2021). The impact of the tax burden on the activities of taxpayers. ISJ Theoretical & Applied Science, 05 (97), 208-212. Soi: http://s-o-i.org/1.1/TAS-05-97-41 Doi: https://dx.doi.org/10.15863/TAS.2021.05.97.41 |
Pages: 208-212
Published: 30.05.2021
Abstract: This article scientifically examines the theoretical basis of the impact of the tax burden on the activities of taxpayers. There, it discusses the concept of tax burden, optimization of tax burden, the impact of tax burden on the economy, its normative levels, the need to calculate the tax burden in the economy, methods of calculating the tax burden at the macro level, methods of calculating the tax burden at the micro level. In addition, the author studied the main directions of determining the level of the tax burden, the directions of the methodology for assessing the tax burden on legal entities and the impact of the tax burden on the legal entities and individual’s activities.
Key words: taxes, tax system, tax burden, tax burden optimization, value added, sales revenue, Laffer curve, gross domestic product, taxpayers.
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