The Dominance of Indirect Taxes in Estonian State Budget

Eesti Majanduspoliitilised Väitlused

Olev Raju¹ 

[1] University of Tartu;

关键词: Taxation;    tax burden;    Estonian state budget;    Ramsey taxes;    indirect tax optimum;   

DOI  :  10.15157/tpep.v17i0.916

来源: DOAJ

【 摘 要 】

Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

【 授权许可】

Unknown