Home  Journals  Finance and Credit  18(498) - 2012 May

Indicators of the effectiveness of the special regimes of taxation of the enterprise

Available online: 28 April 2012

Subject Heading: Taxation

JEL Classification: 

In the article the changes, special feature, the value of the application of each special regime of the taxation of enterprise are revealed. The totality of the indices is analyzed and is compared as the indicators of effectiveness: the dynamics of increase or reduction in the quantity of taxpayers, sums of the overcharged and paid single tax, coefficient of the performance of tax obligations, sums of arrears and debts, value of tax load under the special conditions of taxation.

Keywords: indicators, effectiveness, special regime, taxation, enterprise, single tax, debts, dynamics, obligation, load.

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

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