Abstract
In the theory there are different methods of calculation tax burden, each of them has the advantages and lacks. Advantage of two-parametrical model consists in simplicity measurements and validity. Model it is based on parameters of material capacity and labor -intensiveness of the enterprise. The author realizes idea of use of the constructed matrix for definition of tax burden of sectors of economy of the Kyrgyz Republic, using statistical data of the finance of the enterprises. The analyses of these parameters testify: 1) about a weight level of tax burden of subjects of economy; 2) its uneven distribution; 3) inefficient system of the taxation which generates sources of shadow economy.
Keywords
References
- Вылкова Е.С. Расчёт налогового бремени в современных российских условиях // Налоговый вестник № 12, 2002. С. 132–135; № 1, 2003. С. 136–139.
- Доу Ш. Математика в экономической теории: исторический и методологический анализ // Вопросы экономики № 7, 2006. С. 58–72.
- Игнатов А.В. Справедливость налогообложения как экономический фактор // Финансы №5, 2005. С. 50–56.
- Финансы предприятий Кыргызской Республики 2000–2005 // НСК КР, Бишкек: 2006. С. 32, 130–148.
Abstract
In the theory there are different methods of calculation tax burden, each of them has the advantages and lacks. Advantage of two-parametrical model consists in simplicity measurements and validity. Model it is based on parameters of material capacity and labor -intensiveness of the enterprise. The author realizes idea of use of the constructed matrix for definition of tax burden of sectors of economy of the Kyrgyz Republic, using statistical data of the finance of the enterprises. The analyses of these parameters testify: 1) about a weight level of tax burden of subjects of economy; 2) its uneven distribution; 3) inefficient system of the taxation which generates sources of shadow economy.
Keywords
References
- Вылкова Е.С. Расчёт налогового бремени в современных российских условиях // Налоговый вестник № 12, 2002. С. 132–135; № 1, 2003. С. 136–139.
- Доу Ш. Математика в экономической теории: исторический и методологический анализ // Вопросы экономики № 7, 2006. С. 58–72.
- Игнатов А.В. Справедливость налогообложения как экономический фактор // Финансы №5, 2005. С. 50–56.
- Финансы предприятий Кыргызской Республики 2000–2005 // НСК КР, Бишкек: 2006. С. 32, 130–148.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | December 1, 2008 |
| Submission Date | December 12, 2014 |
| Published in Issue | Year 2008 Volume: 8 Issue: 8 |
