Home  Journals  Economic Analysis: Theory and Practice  23(152) – 2009 August

The structure of expenditure as a factor of reductive tax structure evaluation

Available online: 26 August 2009

Subject Heading: Tax planning

JEL Classification: 

It is revealed that the share of personal costs in the total costs is the leading factor determining the choice of the taxation object. Comparison of the taxation level with the use of different tax treatments reveals the defining value of taxation level ratio of expenditure under single tax to expenditure under income tax of organizations. The author shows threshold shares of expenditure depending on different levels of production profitability and reveals the evaluation methods of taxation level with the changeover to the reductive tax structure. The author examines the procedure of expediency in changeover to free will payment of social insurance fees.

Keywords: reductive tax structure, taxation object, personnel costs, threshold share of expenditure, taxation economy, tax efficiency

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

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