Fisher O.V. ABOUT THE ESTIMATION OF TAX CONDITIONS OF ENTERPRISE ACTIVITY IN RUSSIA

Fisher Olga Vladimirovna

Candidate of economic sciences, Associate Professor, Department of Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


annotationArguments in favour of the urgency of the research and estimation of tax burden on the Russian economy in tax management and transition modernization to innovative type of economic development are given. Conceptual approaches to calculation of indicators of cumulative tax burden as indicator of conditions of enterprise activity are taken into consideration.

Key words: tax system modernization, tax policy, total tax burden, assessment of tax burden, tax administration.

 

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ABOUT THE ESTIMATION OF TAX CONDITIONS OF ENTERPRISE ACTIVITY IN RUSSIA by Fisher Olga Vladimirovna is licensed under a Creative Commons Attribution 4.0 International License.

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