Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Conceptual content of corporate tax policy and justification of its structure parameters
Available online: 2 June 2014 Subject Heading: Taxation JEL Classification: Pages: 31-41
The article points out that concrete behavior of an economic entity is determined by the main goal of business activity, namely by potential income maximizing. Economic entities simultaneously with organization and management improvement and an introduction of new technologies and equipment seek to increase equity earnings by means of tax saving. The authors emphasize that corporate tax policy development is of great importance, which enables economic entities to consider environment changes in due time and to provide rational distribution and use of raw materials potential and also to increase its financial stability at the minimum cost. Keywords: tax policy, parameter, taxation, tax planning References:
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ISSN 2311-9381 (Online)
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