Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Approaches to an assessment of definition of optimum tax load of the subject of business activity
Available online: 23 May 2012 Subject Heading: Taxes and taxation JEL Classification:
In the article treatments of concepts of optimization, tax load of subjects of business activity, approaches to an assessment of optimum tax loading of the enterprises are considered. Dependence of tax loading on an indicator of profitability of the goods (works, services) is proved and a liquidity indicator, the algorithm of calculation of optimum tax loading depending on an indicator of profitability of sales and factor of fast liquidity is offered. Keywords: Keywords: tax loading, optimization, profitability, solvency, factor of fast liquidity |
ISSN 2311-8768 (Online)
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