Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

3(189) - 2014 January

Consequences of double taxation profit owners of the organizations

Vol. 7, Iss. 3, JANUARY 2014

Available online: 25 January 2014

Subject Heading: Taxes and taxation

JEL Classification:

Nasyrov I.N. Doctor of Economics, the Department of Finance and Accounting, the Naberezhnye Chelny Institute of the Kazan (Volga region) Federal University
ecoseti@yandex.ru

Nuretdinova L.G. Candidate of Pedagogical Sciences, Associate Professor, the Department of Finance and Accounting, the Naberezhnye Chelny Institute of the Kazan (Volga region) Federal University
1064lg@rambler.ru

Shtyrlyaeva E.V. Graduate Student, the Department of Finance and Accounting, the Naberezhnye Chelny Institute of the Kazan (Volga region) Federal University
e.styrlyaeva@yandex.ru

The problem of double taxation is highly relevant, because the total tax burden on owners income is large that can lead to negative consequences. In the present paper using statistical methods the extent of double taxation effects importance in the opinion of young economists - students of the University is examined. The authors conclude according to the research results the most significant negative consequences and the necessity of searching the ways to eliminate them.

Keywords: profit, tax, owner, organization, financing, investment, implication, loan

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

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