Marshalok T. Fiscal and regulative paradigm of tax burden

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U003699

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

27-05-2011

Specialized Academic Board

Д 58.082.03

Chortkiv College of Economics and Business

Essay

Object: formation and distribution of tax burden(tax loading). Purpose: formation of theoretical and methodological basis of tax burden's(tax loading's) fiscal and regulative paradigm. Methods: semantic analysis, induction, deduction, analysis, synthesis, formalization. Results: an approach to interpretation of the term "tax burden" from the point of quantitative and qualitative characteristics is for the first time developed; the approach to determining the tax rate is improved; the assessing methods for the tax burden on the business entity got further development. Appliance: is practiced in the Volyn region STA. Area sphere: tax burden(tax loading).

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