Assessment of tax burden of the organization (on the example of LTD company Anasko)

Автор: Ayupova E.D., Chapkina N.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12-1 (28), 2018 года.

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Currently any business entity in the territory of the Russian Federation, regardless of the type of activity, form of ownership, has an obligation to make tax payments to the budgets of different levels, which, with an illiterate approach and system errors, leads to additional costs and problems with the law. As a result, there is a need to conduct a timely and systematic assessment of the tax burden in order to further optimize it, which makes it possible to maximize revenues and minimize taxes without violating the current Russian legislation. In article approaches to assessment of tax burden of the organization are considered; the structure of the taxes and fees paid by economic entity of the real sector of economy is analyzed; also according to various techniques of definition of a tax burden the analysis of tax burden of economic entity is carried out and ways of its optimization are offered.

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Tax payments, insurance premiums, tax burden, assessment of tax burden, methods of determining the tax burden of the enterprise, taxation optimization

Короткий адрес: https://sciup.org/140280755

IDR: 140280755

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