ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX
In the presented article research of the acts of the Russian Federation and Stavropol region granting the rightfor tax preferences on income tax of the organizations is conducted. Influence of tax preferences on the budget of the subject of federation is studied, influence on control and analytical...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/986 |
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| _version_ | 1849244952228265984 |
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| author | Violetta Roschupkina |
| author_facet | Violetta Roschupkina |
| author_sort | Violetta Roschupkina |
| collection | DOAJ |
| description | In the presented article research of the acts of the Russian Federation and Stavropol region granting the rightfor tax preferences on income tax of the organizations is conducted. Influence of tax preferences on the budget of the subject of federation is studied, influence on control and analytical work of tax authorities is calculated on replenishment of the budget of Stavropol region regarding collecting income tax of the organizations. Efficiency of tax planning in subjects of managing from the point of view of the depreciation policy elected by financial service of the organization is considered. |
| format | Article |
| id | doaj-art-ed3c7b5ee814493fa068b1ad6e7d4f80 |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-ed3c7b5ee814493fa068b1ad6e7d4f802025-08-20T03:58:59ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-05-01018893984ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAXVioletta Roschupkina0North Caucasus Federal UniversityIn the presented article research of the acts of the Russian Federation and Stavropol region granting the rightfor tax preferences on income tax of the organizations is conducted. Influence of tax preferences on the budget of the subject of federation is studied, influence on control and analytical work of tax authorities is calculated on replenishment of the budget of Stavropol region regarding collecting income tax of the organizations. Efficiency of tax planning in subjects of managing from the point of view of the depreciation policy elected by financial service of the organization is considered.https://vestnikskfu.elpub.ru/jour/article/view/986бюджетная системаналоговая системаналоговая политикаприбыльbudgetary systemtax systemtax policyprofit |
| spellingShingle | Violetta Roschupkina ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX Вестник Северо-Кавказского федерального университета бюджетная система налоговая система налоговая политика прибыль budgetary system tax system tax policy profit |
| title | ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX |
| title_full | ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX |
| title_fullStr | ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX |
| title_full_unstemmed | ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX |
| title_short | ROLE OF TAX MANAGEMENT OF SUBJECTS OF ECONOMIC ACTIVITY IN OPTIMIZATION OF THE ACTUAL ABILITY OF THE TAXPAYER TO PAYMENT OF INCOME TAX |
| title_sort | role of tax management of subjects of economic activity in optimization of the actual ability of the taxpayer to payment of income tax |
| topic | бюджетная система налоговая система налоговая политика прибыль budgetary system tax system tax policy profit |
| url | https://vestnikskfu.elpub.ru/jour/article/view/986 |
| work_keys_str_mv | AT violettaroschupkina roleoftaxmanagementofsubjectsofeconomicactivityinoptimizationoftheactualabilityofthetaxpayertopaymentofincometax |