Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax burden and business cycles: influence on bankruptcy institute
Available online: 10 September 2010 Subject Heading: Tax and taxation JEL Classification:
The interrelation of bankruptcy quantity with business cycle phases seems obvious. However, many laws operating in developed market economies do not work for Russia. In this connection, the analysis of the Russian bankruptcy institute from the point of view of a state and market condition influence on it is an actual problem. In this work the bankruptcy statistics and some macroeconomic indicators is analysed, attempt of revealing of their interrelation is made. The conclusion is next: functioning of the Russian bankruptcy system is defined, first of all, by institutional factors, instead of macroeconomic. Keywords: bankruptcy, tax burden, economic cycles, dynamics |
ISSN 2311-8709 (Online)
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