Home  Journals  International Accounting  28(226) - 2012 July

Approaches to assessment of definition of optimum tax load of subject of business activity

Available online: 25 July 2012

Subject Heading: Taxation

JEL Classification: 

In the article treatments of concepts of optimization, tax load of subjects of business activity, approaches to an assessment of optimum tax loading of the enterprises are considered. Dependence of tax loading on an indicator of profitability of the goods (works, services) is proved and a liquidity indicator, the algorithm of calculation of optimum tax loading depending on an indicator of profitability of sales and factor of fast liquidity is offered.

Keywords: Keywords: tax loading, optimization, profitability, solvency, factor of fast liquidity

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

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