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Economic Analysis: Theory and Practice
 

Tax loading as the important component of financial stability of the

Vol. 9, Iss. 2, JANUARY 2010

Available online: 18 January 2010

Subject Heading: Tax policy

JEL Classification: 

Borodin V.A. Candidate in Technical Sciences, professor, chairman of department for the economy and control, Nizhniy-Novgorod state linguistic university
consul_ann@sinn.ru

Malakhov P.V. the chief of the inter-district inspection of № 2 FNS of Russia on Nizhniy-Novgorod region
i524900@.r52.nalog.ru

In article questions of definition of tax loading as making financial stability of the enterprise are considered.
     In work the author's approach of definition of tax loading is offered.
     The sense of the offered indicator of tax stability consists in a covering of obligatory payments by its net wealth, that is it is supposed that at value of an indicator more than 1 enterprise will be in essential dependence on size of paid taxes at an acute shortage of own circulating assets on payment of prime obligatory payments.
     At value less than 1, it is possible to consider the enterprise steady in the tax relation so the size of paid payments does not render essential influence on an economic condition of the managing subject.

Keywords: the tax, the finance, stability, loading

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

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