Методика оценки влияния налоговой нагрузки на финансовые результаты деятельности предприятия в системе налогового менеджмента.
Abstract
В статье предложена методика оценки влияния на величину налоговой нагрузки и размер чистой прибыли, остающейся в распоряжении предприятия, дифференцированного воздействия изменений структуры материальных, трудовых, амортизационных и прочих затрат на производство, а также налоговых платежей в составе выручки от реализации продукции. Предложенные в статье соответствующие алгоритмы расчета позволяют гибко и оперативно реагировать на изменения внешних и внутренних факторов при каждом их возникновении с целью принятия обоснованных управленческих решений, направленных на максимизацию прибыли предприятия. = In article the technique of an estimation of influence on size of tax loading and the size of net profit, being at the command the enterprises, the differentiated influence of changes of structure of material, labour, amortisation and other expenses for manufacture, and also tax payments as a part of a gain from production realisation is offered. The corresponding algorithms of calculation offered in article allow flexibly and to react operatively to changes of external and internal factors at their each occurrence for the purpose of acceptance of the well–founded administrative decisions directed on maximisation of profit of the enterprise.References
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