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Financial Analytics: Science and Experience
 

Approaches to an assessment of definition of optimum tax load of the subject of business activity

Vol. 5, Iss. 20, MAY 2012

Available online: 23 May 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Mandroshenko O.V. Doctor of Economic sciences, associate professor of department "Taxes and Taxation", Financial University under the Government of the Russian Federation
olga.v-m@mail.ru

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

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

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