Home  Journals  Financial Analytics: Science and Experience  18(42) - 2010 December

Special regimes of taxation in control system of the structure of the financial resources of the enterprises of the real sector

Available online: 27 December 2010

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

In the article it is based, that in the system of state financial policy the special tax regimes are integrated measure, which facilitates the achievement of the regulated effect of taxation in the spheres, which in view of their specific character need additional regulation. In the structure of the financial resources of the enterprises of real sector special tax regimes are the special, normatively fixed method of guaranteeing the indirect financing of enterprise by reduction in the tax withdrawals from its money flows.

Keywords: special, tax, regime, state, financial, policy, indirect financing, the enterprise, real sector

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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