STRUCTURAL AND DYNAMIC ANALYSIS OF TAX LOAD

Authors

  • Ксения Петровна Агупова Voronezh State University image/svg+xml
  • Геннадий Петрович Калинин Voronezh State University image/svg+xml

DOI:

https://doi.org/10.17308/meps.2016.4/1437

Keywords:

tax optimization, analysis of the tax burden, revenues, economic analysis, tax return

Abstract

Purpose: disclose the possibility of using the data of the economic entity's financial and tax reporting for a substantiation the level of tax rates, optimization of tax load on the taxpayer-organization. Discussion: we analyzed the tax burden of the company on the types of taxes and fees, the amounts of occurrence and repayment of debts; Debt dynamics of an economic entity for taxes, the structure of tax rates reflected in the financial statements of an economic entity. Results: we justified the main directions of the analysis of the tax burden of an economic entity in the evaluation of the current and future impact of the current system of taxation on the financial management of an economic entity.

References

Published

2016-06-17

Issue

Section

Analysis

How to Cite

STRUCTURAL AND DYNAMIC ANALYSIS OF TAX LOAD. (2016). Modern Economics: Problems and Solutions, 4, 159-167. https://doi.org/10.17308/meps.2016.4/1437