ANALYSIS OF ASSESSMENT METHODS OF TAX BURDEN: THEORETICAL ASPECT

Gintarė Giriūnienė

Abstract


The evaluation of the burden of taxation is a very important indicator influencing both the development of economy and the consumption peculiarities of the business subjects and individuals. This index is calculated using various methods, because the unanimous assessment methodology has not been prepared yet. Besides, the latter suit only for certain tax system, and as different tax systems are used in each country, the international comparison becomes simply impossible. Moreover, the calculation principles presented on the basis of them can differ significantly, which affects various assessment results. The index of tax burden is a very important index for comparison of international effectiveness of tax systems, whereas the existence of essentially different methods does not create necessary conditions. Thus the assessment methods of tax burden encountered most frequently in the scientific literature have been distinguished, identified and characterized in this article. After their advantages and disadvantages have been analyzed, the assessment model of tax burden is created, which allows assessing the size of tax burden more objectively with regard to Lithuania and other foreign countries that have different tax systems, and which suit for interstate comparisons.

DOI: http://dx.doi.org/10.5755/j01.em.17.3.2089


Keywords


taxes; tax burden; tax burden evaluation; tax burden calculation

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