Анализ применяемых в практике показателей результативности налогового менеджмента на предприятии.
Abstract
В статье рассмотрены существующие подходы определения налоговой нагрузки на микро-уровне, выявлены их достоинства и недостатки. Предложена методика расчета налоговой нагрузки, основанная на соотнесении сумм подлежащих уплате в бюджет и внебюджетные фонды налоговых платежей, с расчетной прибылью, под которой понимается прибыль от реализации товаров (работ, услуг), увеличенная на величину налогов и сборов, относимых по налоговому законодательству на затраты, учитываемые при налогообложении прибыли. Ключевые слова: налоговый менеджмент, плательщик налогов и сборов, чистая прибыль, налоговая нагрузка. = In article existing approaches of definition of tax loading at microlevel are considered, their merits and demerits are revealed. The design procedure of tax loading based on correlation of the sums subject payment in the budget and off–budget funds of tax payments, with settlement profit which is understood as profit on realization of the goods (works, services), increased by size of the taxes and tax collections carried under tax laws on expenses, profits considered at the taxation is offered. Keywords: tax management, payer of taxes and fees, net income, tax burden.References
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Налогообложение // Doing Business [Электронный ресурс]. – Режим доступа :
http://russian.doingbusiness.org/methodology/paying–taxes. – Дата доступа : 02.03.2014.
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