ESTIMATION OF CONNECTIONS OF TAX BURDEN AND «PRICE OF SUBORDINATION TO LAW»


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Abstract

Definition of optimal level of tax burden is a serious economic problem of any state. The solution of the given problem is quite difficult as economic, political and social situation is constantly changing that prevents to establish specific quantitative and qualitative characteristics of tax system of the country.

About the authors

I. V. Goman

Department of Economics, Samara State University, 1, Acad. Pavlov Street, 443011, Russian Federation

Author for correspondence.
Email: morenov.sv@ssau.ru

K. I. Goman

student of the Department of Economics and Management by an Organization, Samara State Technical University, 244, Molodogvardeyskaya Street, Samara, 443100, Russian Federation

Email: morenov.sv@ssau.ru

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