Taxation costs: monograph. Kireenko A.P., Bykov S. S.

The monograph reflects the results of a study of tax costs conducted by the Department of Taxes and the Customs of the Baikal State University. The tasks of identifying tax costs, their classification, development and testing of empirical assessment methods are solved. The results of the first empirical study of the costs of taxation of enterprises in the Russian Federation are presented. Designed for bachelors studying in the profile of “taxation and control” and students studying in the specialty 38.05.01 - economic security, as well as undergraduates.