Роль внешней среды в формировании концепции организации налогового менеджмента на предприятиях Республики Беларусь.
Abstract
В статье рассматривается влияние проводимых мероприятий налоговой политики в Республике Беларусь на принятие управленческих решений. Определено влияние изменения различных групп налоговых платежей, классифицируемых как условно-постоянные и условно-переменные, на долю налоговой составляющей в выручке от реализации продукции, на точку безубыточности. Выявлена степень чувствительности чистой прибыли к изменению объема реализации продукции на редприятиях при различных соотношениях условно-постоянных и условно-переменных налогов. Основываясь на расчете эффекта финансового левериджа, проведен анализ выгодности привлечения заемных средств в условиях недостающих собственных источников инвестиций при различных условиях налогообложения прибыли. = In article influence of spent actions of a tax policy in Byelorussia on acceptance of administrative decisions is considered. Influence of change of various groups of the tax payments classified as conditional-constant and conditionally-variables, on a share of a tax component in a gain from production realization, on a break-even point is defined. Degree of sensitivity of net profit to change of volume of realization of production at the enterprises is revealed at various parities of conditional-constant and conditionally-variables of taxes. Being based on calculation of effect financial levered, the analysis of advantage of attraction of extra means in the conditions of missing own sources of investments is carried out under various conditions of the taxation of profit.References
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