Information base for assessing the tax load of a small businesses

Автор: Martynova T.A., Sinichenko A.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 12-2 (70), 2020 года.

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The article discusses the problem of determining the information base for assessing the tax burden of a small business entity, analyzes the methods for assessing the tax burden, for the implementation of the methods selected the most applicable for use by small businesses. Based on the selected methods, an information base was determined, and indicators were calculated that characterize the level of the tax burden on the example of a particular enterprise. The problems of determining the information base for assessing the tax burden of small businesses are identified, recommendations for their elimination are given.

Tax burden, information base, analysis, methodology, small business

Короткий адрес: https://sciup.org/170182309

IDR: 170182309   |   DOI: 10.24411/2411-0450-2020-11083

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