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Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity

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dc.contributor.author Akhmetshin E.
dc.contributor.author Plaskova N.
dc.contributor.author Iusupova I.
dc.contributor.author Prodanova N.
dc.contributor.author Leontyev A.
dc.contributor.author Vasilev V.
dc.date.accessioned 2020-01-21T20:57:37Z
dc.date.available 2020-01-21T20:57:37Z
dc.date.issued 2019
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/157872
dc.description.abstract © 2019 The Authors This article is essentially a dataset necessary for analysing the taxation. The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible. The dataset has allowed the use of the method of successive concessions in tax optimization. The practical significance of the dataset lies in the ability to simultaneously improve the efficiency and equity in taxation. The dataset was obtained by using the method of expert estimates. A group of experts was asked to rank the taxes established by the Tax Code of the Russian Federation, in descending order of importance. Only strict rankings were allowed. The consistency of expert opinion was evaluated using the Kendall coefficient of concordance. The data set was supplemented with the expert ranking data of the basic principles of taxation, such as the principle of equity; the principle of certainty and accuracy of taxes; the principle of ease of tax collection for taxpayers; the principle of efficiency; the principle of commitment. The dataset can be used in the future to determine a rational amount of taxation depending on the established criteria.
dc.subject Analysis of taxation
dc.subject Criterion of economic efficiency
dc.subject Data set
dc.subject Justice criterion
dc.subject Kendall coefficient of concordance
dc.subject Optimization of taxation
dc.subject Simultaneous increase of efficiency and equity of taxation
dc.subject Successive assignment method
dc.title Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity
dc.relation.ispartofseries-volume 26
dc.collection Публикации сотрудников КФУ
dc.source.id SCOPUS-2019-26-SID85073017750


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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