ANALYSIS OF INFLUENCE OF TAXES ON RESULTS OF ACTIVITY OF THE ORGANIZATIONS
https://doi.org/10.21686/2500-3925-2014-3-58-63
Abstract
In article the mechanism of infl uence of taxes on various aspects of activity of theorganization (prime cost, revenue, profit, pricing, etc.) depending on types of taxreveals: direct and indirect, conditional and constant and conditional and variable, and also depending on economic structureof the organization. Positive and negativeinfluence of taxes is opened.
Keywords
налоговый меха низм,
себестоимость,
финансовые результаты,
налоговые платежи,
прямые и косвенные налоги,
социаль ные процессы,
структура экономичес кой деятельности,
tax mechanism,
prime cost,
financial results,
tax payments,
straightlines and indirect taxes,
social processes,
structure of economic activity
About the Author
Nailya D. Zaripova
Moscow State Universityof Economics, Statistics and Informatics
Russian Federation
Russian Federation
References
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2. Сергеев И.В. Налоговое планирование: Учебно-методическое пособие/ И.В. Сергеев, А.Ф. Галкин, О.М. Воронцова. - М.: Финансы и статистика, 2007. - 168 с
3. Kugayenko A.A., Belyanin M.P. Taxation theory. - M.: «Vuzovskaya kniga», 1999
4. Sergeyev I.V. Tax planning: Educational and methodical grant / I.V. Sergeyev, A.F. Galkin, O.M. Vorontsova. - M.: Finansy i statistika, 2007. - 168 s
Review
For citations:
Zaripova N.D. ANALYSIS OF INFLUENCE OF TAXES ON RESULTS OF ACTIVITY OF THE ORGANIZATIONS. Statistics and Economics. 2014;(3):58-63. (In Russ.) https://doi.org/10.21686/2500-3925-2014-3-58-63
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