Identifying the Assessment Principles for the Tax Potential of the Industrial Enterprises in the Region

被引:0
|
作者
Klius, Yuliia [1 ]
Ivchenko, Yevhen [2 ]
Morhachov, Illia [2 ]
Manukhina, Marta [1 ]
Serikova, Olha [1 ]
Ibrahim, Mohamed Saad Hussein [3 ]
机构
[1] Volodymyr Dahl East Ukrainian Natl Univ, Dept Accounting & Taxat, Lugansk, Luhansk Oblast, Ukraine
[2] Volodymyr Dahl East Ukrainian Natl Univ, Dept Publ Adm Management & Mkt, Lugansk, Luhansk Oblast, Ukraine
[3] Volodymyr Dahl East Ukrainian Natl Univ, Lugansk, Luhansk Oblast, Ukraine
来源
关键词
tax potential; industrial enterprise; region; budget; principal; method;
D O I
10.14207/ejsd.2021.v10n4p240
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
A special place in the industrial enterprise's financial relations belongs to the relationship with the State budget and the earmarked budgetary and non-budgetary funds regarding the tax and fees charges and payments. These relationships arise from the moment the enterprise was created and continue throughout the entire period of its operation. Determining the amount of taxes and fees that an enterprise should pay based on the results of its activities, ensuring the timeliness and completeness of tax calculations, forming tax potential, assessing it and optimizing the tax burden (tax planning) are important areas of work for the financial services of an industrial enterprise.
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页码:240 / 250
页数:11
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