Оценка налоговой нагрузки по методике МВФ

Abstract

Measurement of size of tax burden as key indicator of quality of tax system is one of the most important problems of the state in the course of tax transformations and formation of priorities of economic development. However against the background of absence as official determination of tax burden of economy, and approved at the state level of an order of her calculation more and more distinctly the need for obtaining data on tax climate, comparable to other countries, for the country is shown that can be provided with application of the standard technique of assessment. In the article, features of assessment of tax burden by a technique of the International Monetary Fund are considered.