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- W2000732316 abstract "Abstract The article shows unidirectionality of vectors of the amounts of collected taxes and well-being of citizens and multidirectionality of vectors of tax administration and welfare, when tax revenues are perceived by citizens as enhancing their welfare, and tax deductions - as its demotion. The impact of taxes on economic, social and emotional well-being of citizens is demonstrated on the basis of the information containing in the publications of the World Bank “World development indicators”. The examples of tax transformations in France and Spain are given. The article discusses the ways of improving the forms and methods of tax transformations in the Russian Federation. The examples of the recently implemented legislative initiatives regarding the taxation of labour; simplification of tax laws, forms, declarations and accountability in the Russian Federation are discussed. Moreover, the suggestions on further comprehensive reforms of the mentioned directions of tax policy of Russia, destined to enhance economic, social, and emotional level of its citizens’ well-being are given." @default.
- W2000732316 created "2016-06-24" @default.
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- W2000732316 date "2015-01-01" @default.
- W2000732316 modified "2023-09-24" @default.
- W2000732316 title "Palette Effect of Taxes on Economic, Social and Emotional Welfare of the Citizens" @default.
- W2000732316 cites W3176682987 @default.
- W2000732316 doi "https://doi.org/10.1016/j.sbspro.2014.12.512" @default.
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