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Economic Analysis: Theory and Practice
 

Evaluation technique of tax load

Vol. 8, Iss. 27, SEPTEMBER 2009

Available online: 10 November 2009

Subject Heading: Taxation

JEL Classification: 

Chernova M.V. candidate of economic sciences, senior teacher, All-Russian state distance learning institute of finance and economics ;

Reduction of tax payments is a desire of an owner and manager in any business. Some means of tax optimization under effectual tax systems are described in the article. Set of ratios characterizing tax load and efficiency of tax planning is developed.

Keywords: tax, planning, optimization, taxation

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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