Казанский (Приволжский) федеральный университет, КФУ
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DATASET FOR DETERMINING RATIONAL TAXATION VALUE WITH INCOMPATIBLE CRITERIA OF ECONOMIC EFFICIENCY AND EQUITY
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2019
Языканглийский
  • Ахметшин Эльвир Мунирович, автор
  • Васильев Владимир Львович, автор
  • Iusupova Iuliana Ivanovna, автор
  • Leontyev Alexey Nikolaevich, автор
  • Plaskova Nataliya Stepanovna, автор
  • Prodanova Natalia Alekseevna, автор
  • Библиографическое описание на языке оригинала Akhmetshin, E. M., Plaskova, N. S., Iusupova, I. I., Prodanova, N. A., Leontyev, A. N., & Vasilev, V. L. (2019). Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity. Data in Brief, 26 doi:10.1016/j.dib.2019.104532
    Аннотация 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.
    Ключевые слова data set, analysis of taxation, optimization of taxation, criterion of economic efficiency, justice criterion, successive assignment method, simultaneous increase of efficiency and equity of taxation, Kendall coefficient of concordance.
    Название журнала Data in Brief
    URL https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073017750&doi=10.1016%2fj.dib.2019.104532&partnerID=40&md5=27543a76b9a81685964689344af8a80f
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