Kazan (Volga region) Federal University, KFU
KAZAN
FEDERAL UNIVERSITY
 
RSS Ins Вконтакте twitter facebook
DATASET FOR DETERMINING RATIONAL TAXATION VALUE WITH INCOMPATIBLE CRITERIA OF ECONOMIC EFFICIENCY AND EQUITY
Form of presentationArticles in international journals and collections
Year of publication2019
Языканглийский
  • Akhmetshin Elvir Munirovich, author
  • Vasilev Vladimir Lvovich, author
  • 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