Taxation Theory

Abstract

Russian taxation system is cumbersome, complicated and inefficient. It is quite a challenge to the economic development of Russia. This taxation theory course allows students to look at taxation from the viewpoint of economic theory. The course is particularly essential for students specializing in public finance and public administration.

The previous issue was finished by the lecture 10 «Taxation and efficiency: social welfare functions as mathematical techniques at the context of tax system optimization». It was the begin of the part IV «Optimal Taxation». Now the three lectures of the last forth issue will present a lot of optimization models for different types of taxes and also some problems of tax system optimization including tax evasion and costs of tax system functioning. 11. Excess tax burden. 12. Some models of optimal taxation. 13. Costs of taxation system functioning, tax evasion. 

It is important to remember that the course suppose the students with good knowledge of an intermediate microeconomics course.