The authors consider research object in the context of tax burden. The specific problem with them seems to be both regulatory in nature, with different correlations and links between tax burden and energy poverty (access to electricity) in Asia, and technical, with an increase in payments to technical service providers. This paper is a generally moderate increase in the overall costs of tax compliance around the world. Over the past 5 years, many countries have carried out systemic reforms. This may have caused a temporary increase in compliance costs caused by the transition and the need for adaptation. The novelty of the current study is to find a nexus between tax burden and energy poverty (access to electricity) in Asian countries. This situation provides an opportunity for Russian economy and the economies of many developing Asian countries have the potential to increase the fiscal burden in the future by an average of 3.6%. There are factors contributing to a possible increase in the tax burden on the back of energy poverty (access to electricity) in Asia (95,78%). For example, the respondent mentioned that in some countries of Asia, the cost of professional consultants (externalization) helping to fill out tax returns has increased dramatically in recent years, which has a great impact on small and medium-sized enterprises (SMEs).
Mikhaylov, Alexey; E. Barykin, Sergey; Golub, Ivan; S. Lukashevich, Nikita; Kalinina, Olga; and P. Nguyen, Anh
"Nexus between Financial Development and Energy Poverty in Asian Countries in the Context of Tax Burden,"
Information Sciences Letters: Vol. 12
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Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss10/24