KFU. Card publication. Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

DATASET FOR DETERMINING RATIONAL TAXATION VALUE WITH INCOMPATIBLE CRITERIA OF ECONOMIC EFFICIENCY AND EQUITY

Form of presentation

Articles in international journals and collections

Year of publication

2019

��

��

Authors, employees of KFU

Akhmetshin Elvir Munirovich, author

Vasilev Vladimir Lvovich, author

Other authors

Iusupova Iuliana Ivanovna, author

Leontyev Alexey Nikolaevich, author

Plaskova Nataliya Stepanovna, author

Prodanova Natalia Alekseevna, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

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.

The name of the journal

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=213040&p_lang=2

Resource files

File name	Size (MB)	Format
708.pdf	0,24	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmetshin Elvir Munirovich	ru_RU
dc.contributor.author	Vasilev Vladimir Lvovich	ru_RU
dc.contributor.author	Iusupova Iuliana Ivanovna	ru_RU
dc.contributor.author	Leontyev Alexey Nikolaevich	ru_RU
dc.contributor.author	Plaskova Nataliya Stepanovna	ru_RU
dc.contributor.author	Prodanova Natalia Alekseevna	ru_RU
dc.date.accessioned	2019-01-01T00:00:00Z	ru_RU
dc.date.available	2019-01-01T00:00:00Z	ru_RU
dc.date.issued	2019	ru_RU
dc.identifier.citation	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	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=213040&p_lang=2	ru_RU
dc.description.abstract	Data in Brief	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	data set	ru_RU
dc.subject	analysis of taxation	ru_RU
dc.subject	optimization of taxation	ru_RU
dc.subject	criterion of economic efficiency	ru_RU
dc.subject	justice criterion	ru_RU
dc.subject	successive assignment method	ru_RU
dc.subject	simultaneous increase of efficiency and equity of taxation	ru_RU
dc.subject	Kendall coefficient of concordance.	ru_RU
dc.title	Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity	ru_RU
dc.type	Articles in international journals and collections	ru_RU