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Scientific and methodical approach to analysis of the effectiveness of the tax system in the post-conflict development of the Donetsk People’s Republic

Journal: Vestnik of Institute of Economic Research (Vol.19, No. 3)

Publication Date:

Authors : ; ;

Page : 117-124

Keywords : tax system; tax system efficiency; efficiency criterion; performance indicators; quantitative analysis; tax functions;

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Abstract

The scientific article analyzed the approaches to determining the effectiveness of the state tax system; systematized the indicators reflecting the effectiveness of the tax system in post-conflict recovery of the state economy. A quantitative analysis of the values of performance indicators of the functioning of the DPR tax system has been carried out according by the criteria for the fulfillment of fiscal, regulatory, stimulating and control functions by taxes.

Last modified: 2021-04-08 21:14:13