Tax system evaluation model

Abstract

The main problem examined in current article is the evaluation of the tax system as a uniform totality. The crystallization of shortcomings of the tax system evaluation methods has been followed by justification of the development of a tax system evaluation model. It is suggested that tax systems should be evaluated through the hierarchic evaluation system consisting of primary, partial-integrated and complex-integrated indicators. Primary non-recurrent indicators are classified into three groups and aimed at evaluating the tax system through the prism of a certain aspect. The synthesis of partial integrated indicators creates preconditions for complex evaluation of tax systems. The identified significance levels of indicators demonstrate the relation between the indicators and their impact on the final evaluation. Complex tax system evaluation provides (with) a possibility to conduct a systematic analysis and to generate a quantitative estimate.