Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

7(214) - 2011 February

Granting deferment of payment of taxes and contributions with the signs of impending bankruptcy of the tax burden

Vol. 10, Iss. 7, FEBRUARY 2011

Available online: 16 February 2011

Subject Heading: Crisis management

JEL Classification:

Bezborodova T.I. candidate of economic sciences, associate professor of department of accounting and analysis of business of the All-Russian Correspondence Financial and Economic Institute (VZFEI) (branch in Penza)
bezborodovati@mail.ru

Growth rates of premiums to State extrabudgetary funds may lead to the impending insolvency of organizations with a single sign of debt repayment. Interested person is granted postponement of payment of taxes and fees based on an analysis of financial condition. However, the forecast for repayment of taxes and fees must be built on an assessment of the tax burden on business.

Keywords: deferral, installment, the tax burden, bankruptcy

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

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