Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Borodina, A. S. Tax Burden of an Enterprise: General Description, Functions, Factors and Indicators

Abstract: The article considers the tax burden of an enterprise and its place in the system of tax management. The author describes the spheres of application of tax burden at a micro-level and views the main factors of tax burden of an enterprise.


Keywords:

tax, burden, enterprise, functions, factors, planning, management, micro-level, law, the Code.


This article is unavailable for unregistered users. Click to login or register

References
1. Krasnoperova O.A. Nalogovoe planirovanie kak element uchetnoi politiki 2008. M.: GrossMedia: ROSBUKh, 2008. 296 s.
2. Maiburov I.A. Nalogi i nalogooblozhenie. M.: Yuniti-Dana, 2007. 655 s.
3. Popova L.V., Nikulina L.N. Audit nalogooblozheniya: uchebnoe posobie. M.: Delo i Servis, 2009. 192 s.
4. Raizenberg B.A., Lozovskii L.Sh., Starodubtseva E.B. Sovremennyi ekonomicheskii slovar'. 3-e izd., dop. M.: Ekonomika, 1992. 494 s.
5. Roshchupkina V.V. Differentsiatsiya ponyatii nalogovogo i finansovogo potentsialov // Uspekhi sovremennogo estestvoznaniya. 2005. № 2.
6. Sal'kova O.S. Nalogovaya nagruzka v sisteme upravleniya finansami predpriyatiya // Finansy. 2010. №1.
7. Stepina A.F. Nalogovoe planirovanie i nalogovaya optimizatsiya. Nalogovye riski: ucheb. posobie. M.: Vysshaya shkola, 2006
8. Tikhonov D., Lipnik L. Nalogovoe planirovanie i minimizatsiya nalogovykh riskov. M.: Al'pina Biznes Buks, 2004. 253 s.
9. Tsygichko A.N. Normalizatsiya nalogovoi nagruzki. M.:ITRK, 2002. 108 s.
10. Chipurenko E.V. Nalogovaya nagruzka predpriyatiya: analiz, raschet, upravlenie. M.: Nalogovyi vestnik, 2008. 464 s