%0 Journal Article %T Comparative Analysis of the Concepts of "Tax Burden" and "Mandatory Spending" %A Mitina , N.. %A Konstantinov, V.. %K mandatory costs, tax burden, classification of expenditure, balance the interests of the state and enterprises. %J Journal of economic studies %D 2016 %N 2 %P 0 %I INFRA-M Academic Publishing LLC.