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The Concepts of Tax Burden from The Position of Financial Security: A Regional Aspect

The Concepts of Tax Burden from The Position of Financial Security: A Regional Aspect

Journal of Economic Regulation, , Vol. 7 (no. 3),

Excessive tax burden on the economy of the country contributes to create risks of the country financial security, it is connect with withdraw from the economic entities of financial resources to finance the current needs of the state. Not a balanced fiscal policy to relation of various branches of the economy provokes structural imbalances in the economic system, expressed in the active development of some economic activity to the detriment of others.
The paper discusses the methodological basis of financial security of the state in terms of the fiscal segment. As a tool for the analysis of the tax burden is proposed method of calculation, based on an assessment of the coefficient of elasticity of the value of GRP from income tax charge, based on the growth rate, which is subject to view the statistics provided by the Federal State Statistics Service. Using the coefficient of elasticity allows analyzing the dynamics of changes in the tax burden in the economy. The detailed analysis of the dynamics of the tax burden on the economy of Krasnodar region as a whole and for individual economy sectors in the region in particular for the period 2007‒2014 years is carried out. The method of rating of valuation of economy branches based on the dynamics of the coefficient of elasticity is offered. The sectors of the Krasnodar region for reduction degree of financial security are ranked .

Keywords: financial security; tax policy; budget and tax segment; the coefficient of elasticity; regional risks.

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