Home  Journals  International Accounting  23(221) - 2012 June

Indicators of efficiency of special modes of business taxation

Available online: 15 June 2012

Subject Heading: Taxation

JEL Classification: 

In the article changes, features, value of application of each special mode of the taxation of business are revealed. As indicators of efficiency set of indicators is analyzed and compared: dynamics of growth or decrease in number of taxpayers, the sums of the added and paid uniform tax, factor of execution of tax obligations, the sums of shortage and debt, sizes of tax loading on special modes of the taxation.

Keywords: indicators, efficiency, special regime, taxation, entrepreneurship, flat tax, debt dynamics, commitment, load

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive