Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Conceptual maintenance of corporate tax policy and justification it's structural characteristics
Available online: 26 April 2014 Subject Heading: Taxes and taxation JEL Classification: Pages: 27-36
The article notes that the concrete behavior of the economic subject is determined by a main goal of business activity, namely maximizing the potential income. Economic subjects seek to increase own income due to decrease in tax loading with organization and management improvement, introduction of new technologies and equipment. Formulation of a corporate tax policy will allow economic subjects to consider in due time environment changes, to provide rational distribution and use of resource potential, and also to increase the financial stability at the minimum expenses. Keywords: tax policy, parameter, taxation, tax planning References:
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ISSN 2311-8709 (Online)
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