Яндекс.Метрика

DETERMINATION OF OPTIMIZATION PARAMETERS FOR TAX PAYMENTS OF AGRICULTURAL ORGANIZATIONS IN THE REGION


DOI 10.32651/2212-16

Issue № 12, 2022, article № 3, pages 16-19

Section: Problems of efficient management

Language: Russian

Original language title: ОПРЕДЕЛЕНИЕ ПАРАМЕТРОВ ОПТИМИЗАЦИИ НАЛОГОВЫХ ПЛАТЕЖЕЙ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ В РЕГИОНЕ

Keywords: KRASNOYARSK TERRITORY, TAX BURDEN, OPTIMIZATION, AGRICULTURAL ORGANIZATIONS, CORRELATION AND REGRESSION ANALYSIS

Abstract: The article calculates the level of tax burden on agricultural organizations of the Krasnoyarsk Territory. It was revealed that in the context of taxation regimes, the value of the indicator in question in the region is: for farms on the general taxation system – 15.3%, on the taxation system for agricultural producers – 9.7%, on the simplified taxation system – 8.3%. On the basis of correlation and regression analysis, the dependence of the level of tax burden for each taxation system on a number of factors is determined: the share of VAT in the total amount of tax payments; cost-effectiveness; the share of non-current assets in the total value of property; the share of labor costs in total costs. The results obtained can be used for tax optimization and in tax planning.

Authors: Ovsianko Lidiia Aleksandrovna, CHepeleva Kristina Viktorovna, Vlasova Elena IUrevna


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