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Economic Analysis: Theory and Practice
 

Analysis of factors affecting taxable profit on the statistical tax-return basis

Vol. 13, Iss. 15, APRIL 2014

Available online: 26 April 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 34-40

Pyshkina N.L. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
kondr45@mail.ru

The article examines the ways to use a statistical tax return to analyze the factors affecting corporate income tax in the Russian Federation. The study identifies various factors which directly or indirectly impact on profits chargeable to corporate income tax; it analyses the nature of these factors, and it makes suggestions regarding how a statistical tax return can be improved in accordance with the tax policy.

Keywords: tax policy, tax analysis, statistical tax return, tax incentives effect

References:

  1. Malinina T. Otsenka nalogovykh l'got i osvobozhdenii: zarubezhnyi opyt i rossiiskaia praktika [Evaluation of tax incentives: the foreign and Russian practices]. Moscow, Institut Gaidara Publ., 2010, 212 p.
  2. Panskov V.G. Nalogovye l'goty: tselesoobraznost' i effektivnost' [Tax incentives: justification and effectiveness]. Finansy – Finance, 2012, no. 10, pp. 34–36.

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

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