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Finance and Credit

36(564) - 2013 September

Tax loading as factor of economic growth of enterprise

Vol. 19, Iss. 36, SEPTEMBER 2013

Available online: 26 September 2013

Subject Heading: Taxation

JEL Classification:

Aliyev B.H. Doctor of Economics, Professor, Head of the Department of Taxes and Monetary Circulation, the Dagestan State University
fef2004@yandex.ru

Isayeva Sh.M. PhD in Economics, Associate Professor, the Department of Economic Analysis and Statistics, the Dagestan State University
shamsi69@ramble.ru

In the article it is noted that one of actual problems is definition of tax loading of the enterprise, and also search of the factors having impact on tax base, for identification of its internal reserves. The analysis is carried out the indicators of tax loading; the technique of definition of tax loading of the enterprise is improved.

Keywords: tax loading, tax analysis, indicators, factors, profit, value added, rate, expenses

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

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