TAX POLICY EFFICIENCY ISSES IN THE MINING SECTOR (Theoretical Approach)

Armen Tshughuryan, Sveta Muradyan

Abstract


A tight tax policy that is likewise fitting for the financial circumstance is a significant essential for accomplishing reasonable financial development. The examination point – to suggest theoretical ways for improving methodology for  assessment efficiency of tax policy in mining sector. In theory mainly the effectiveness of tax policy is viewed from the point of view of tax collection. The article attempts to present a new theoretical approach  for assessing the effectiveness of tax policy, taking into account the expectations of not only the government, but also other stakeholders in the mining industry (investors, community residents, businessmen, employees), which are having different expectations, concerning collected taxes and expending public resources. In this regard, a new theoretical   methodology to assessing the effectiveness of tax policy is proposed, based on the feedback information available among the mining stakeholders.


Keywords


fiscal policy; tax burden; mining production; taxation

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References


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DOI: http://dx.doi.org/10.17770/lner2019vol1.11.4312

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