Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Analysis of factors affecting taxable profit on the statistical tax-return basis
Available online: 26 April 2014 Subject Heading: Taxation JEL Classification: Pages: 34-40
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:
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ISSN 2311-8725 (Online)
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