Формирование оптимальной налоговой нагрузки: понятие "коридор налогообложения"

Abstract

Urgency of this issue is determined by the fact that taxes in the modern state are the main source of its revenues, but in addition to fiscal function, the tax mechanism is used for the economic impact of the state on social production. Thus, the compliance of the state tax system with the social and economic priorities adopted in the society is extremely important when creating an enabling environment for the development of the country. One of the criteria for assessing the effectiveness of the tax system is the level of the tax burden, but issues related to the formation of an optimal approach to assessing the tax burden, until now, remain controversial.