Sector-wise assessment of companies’ severity of taxation in Russian regions

• Main Authors: Vylkova Elena, Pokrovskaia Natalia
• Format: Article in Journal/Newspaper
• Language: English; Russian
• Published: Peter the Great St. Petersburg Polytechnic University 2021
• Subjects: tax; taxation; severity of taxation; tax pressure; tax burden; severity of fiscal taxation; turnover severity of taxation; gross severity of taxation; russian regions; company; Business; HF5001-6182; Chechen; Chukotka; Chukotka Autonomous Okrug
• Online Access: https://doi.org/10.18721/JE.14504; https://doaj.org/article/53dbbd3e497249179e08e82ca47cfb95

At all times, it is important to know how great the tax burden, tax pressure and severity of taxation are for the state, regions, citizens. Since the theoretical interpretation of the named concepts and their computational methods are ambiguous, their systemic identification and calculation is in de...