The optimization procedure in the tax system, the processing organizations
Автор: Khоrеv A.I., Belyaeva G.V., Polozova A.N., Nuzhdin R.V.
Журнал: Вестник Воронежского государственного университета инженерных технологий @vestnik-vsuet
Рубрика: Экономика и управление
Статья в выпуске: 1 (79), 2019 года.
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An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations...
Processing organizations-taxpayers, tax optimization, procedure, program, tax burden, tax solvency
Короткий адрес: https://sciup.org/140244364
IDR: 140244364 | DOI: 10.20914/2310-1202-2019-1-357-365