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Գլխավոր էջ   Որոնում   Կոնտակտներ
Գլխավոր էջ Արխիվ Մեր մասին Բաժանորդագրություն Գովազդ Կոնտակտներ
     
#11-12 (207-208) / -Հունվար 2017
 
Arthur MATEVOSYAN
ABOUT THE ISSUES OF EQUITABLE AND FAIR DISTRIBUTION OF THE TAX BURDEN

Keywords: tax system, tax administration, tax burden, gross domestic product, tax policy.
The article describes the definition of tax burden, it's optimization issues, equitable and fair distribution of tax burden, and approaches to having an effective system. The correct decision of the tax burden is a very important issue for the government of the country, as the analysis shows that the high or low rates can negatively affect the level of economic stability of the country. The article analyzes and presents their possible implications, emphasizing the optimal tax rate problem. In the context of studying this issue, the role of tax administration is also being addressed, the level of which is also important in having an effective tax system.

ABOUT THE ISSUES OF EQUITABLE AND FAIR DISTRIBUTION OF THE TAX BURDEN  Վճարել 369 ՀՀ դրամ եւ ներբեռնել հոդվածը “PDF” ֆորմատով
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