NON-TAX PAYMENTS AS A COMPONENT OF THE FISCAL LOAD OF THE ENTERPRISE

Autor:	M. S. Gordienko
Rok vydání:	2020
Předmět:	Component (UML) media_common.quotation_subject Monetary economics Business Payment media_common
Zdroj:	EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 3:30-35
ISSN:	2308-927X 2227-3891
DOI:	10.36871/ek.up.p.r.2020.03.03.005
Popis:	The article examines the issues of tax and fiscal burden of an enterprise, taking into account the non-tax component. Based on established practice, definitions of the terms “tax burden” and “fiscal burden” are pro-posed. The influence of the tax burden on business at the macro and micro levels, its dynamics in the Russian Federation from 2014-2019, is analyzed. Popular international approaches to assessing the tax burden at the macro level are presented. The essence of non-tax payment and para-fiscality, as well as their reflection in assessing the tax and fiscal burden, taking into account them, are considered.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d4538cc51e7899b27aacaf689b79b485 https://doi.org/10.36871/ek.up.p.r.2020.03.03.005 Zobrazit plný text záznamu