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Finance and Credit

16(352) – 2009 April

Assessment of the general tax potential of metallurgical enterprises

Vol. 15, Iss. 16, APRIL 2009

Available online: 16 September 2009

Subject Heading: Taxes and taxation

JEL Classification:

Arkhiptseva L.M. Candidate of Economic Sciences, Professor of the Taxes and Taxation Department, The Financial Academy at the Government of the Russian Federation

Trunov A.V. graduate student at the Taxes and Taxation Department, The Financial Academy at the Government of the Russian Federation, Chief Specialist of the Taxation Methodology and Tax Due Diligence Department at OPT Bank ;

The article presents the results of the study of the general tax potential of metallurgical enterprises in the pre-crisis period and assessment of expediency of their direct financial support from the state in the crisis conditions, based on the sectorial analysis of the financial and economic state of commercial subjects of iron-and-steel industry, tax load, and tax potential assessment. It provides grounds for conclusions about significant internal financial reserves for funding the proprietary economic development. Within the iron-and-steel industry, it can be considered expedient to use the consolidated taxpayer institution on condition of uniting all affiliated (or controlled) companies of a holding into a group.

Keywords: tax, potential, load, profitability, metallurgy, enterprise

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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