Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-97-47
DOI: https://dx.doi.org/10.15863/TAS.2021.05.97.47
Language: English
Citation: Turaev, S. S. (2021). Methods of calculating the tax burden on legal entities and directions for improvement. ISJ Theoretical & Applied Science, 05 (97), 235-238. Soi: http://s-o-i.org/1.1/TAS-05-97-47 Doi: https://dx.doi.org/10.15863/TAS.2021.05.97.47 |
Pages: 235-238
Published: 30.05.2021
Abstract: This article is a scientific study of the improvement of the methodology for calculating the tax burden on legal entities, which describes the various methods, directions of calculation of the tax burden on legal entities today, the pros and cons of the methods used in practice. It is also scientifically based on the method of determining the tax burden of legal entities by calculating the ratio of value added in the calculation of the tax burden, as well as the expediency of calculating the net and total tax burden of legal entities by studying all foreign and domestic methods of calculating the tax burden.
Key words: tax burden, tax burden optimization, tax burden calculation methods, value added, sales revenue, indirect taxes, net tax burden, total tax burden.
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