Vestnik On-line
Orenburg State University december 23, 2024   RU/EN
Headings of Vestnik
Pedagogics
Psychology
Other

Search
Vak
Антиплагиат
Orcid
Viniti
ЭБС Лань
Rsl
Лицензия Creative Commons

2013, № 8 (157)



Tyurina Yu.G. ON THE DISTRIBUTION OF THE POPULATION OF THE TAX BURDENThe paper deals with the theoretical position of the distribution of the tax burden and assessment of the population; isolated areas of the theory of the tax burden, calculated the value of the tax burden of the population for a number of years, provided recommendations to improve the calculation base of the tax burden of the population.Key words: theory of taxation, the tax burden, the population, tax, tax policy.

Download
References:

1. Pushkareva, V. M. The history of financial thought and tax policy / V. M. Pushkareva. — Moscow : Finance and Statistics, 2005. — 256 p.

2. Barulin, S. V. Theory and history of taxation / S. V. Barulin. — Moscow : Ekonomist, 2006. — 319 p.

3. Gritsenko, V. V. The development of teaching the tax / V. V. Gritsenko // Bulletin of VSU. Series : Right. — 2010. — № 1. — P. 408–419.

4. Mayburov, I. A. Theory and history of taxation / I. A. Mayburov. — Moscow : Unity-Dana, 2011. — 422 p.

5. Panskov, V. G. Taxes and taxation in the Russian Federation / V. G. Panskov. — Moscow : MTsFER 2006. — 592 p.

6. Yutkina, T. F. Taxes and taxation / T. F. Yutkina. — Moscow : INFRA-M, 1999. — 430 p.

7. Lazutina, D. V. The tax burden and its method of calculation : Avthor. dis. ... candidate Economics Science / HPE Novosibirsk State University of Economics and Management / D. V. Lazutina. — Tyumen, 2005. — 25 p.

8. Anufrieva, E. M. Determination of the tax burden, taking into account tax (fiscal) incentives / E. M. Anufrieva, I. I. Osta-penko // News PGPU them. Belinski. — 2012. — № 28. — P. 195–197.

9. Gorski, I. V. Tax Policy in Russia: problems and prospects / I. V. Gorsky. — Moscow : Finances and Statistics, 2003. — 288 p.

10. Tax Forms statistical reporting of the Federal Tax Service of Russia [Electronic resource]. — Access mode : http://www.nalog.ru/nal_statistik/forms_stat/

11. Tax Forms statistical reporting for the Office of the Federal Tax Service of the Orenburg region [Electronic resource]. — Access mode : http://www.r56.nalog.ru/statistic/statforms/

12. Official data of the Federal State Statistics Service [Electronic resource]. — Access mode : http://www.gks.ru/

13. Official data territorial body of the Federal State Statistics Service of the Orenburg region [Electronic resource]. — Access mode : http://orenstat.gks.ru/


About this article

Author: Tyurina Yu.G.

Year: 2013


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

Crossref
Cyberleninka
Doi
Europeanlibrary
Googleacademy
scienceindex
worldcat
© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru
1999–2024 © CIT OSU