Assessment of enterprise's tax activities

Authors

  • Margarita Konstantinovna Aristarhova
  • Mariya Sergeevna Zueva

Keywords:

tax study; tax management; tax stability; tax reliability; components of tax categories; structural elements of tax characteristics; conditions of achieving specified tax characteristics; evaluation methods of tax characteristics.

Abstract

 In this paper the necessity and possibility of application of new enterprise’s tax characteristics – tax stability and tax reliability, are confirmed. The presence of peculiar features by each of introduced characteristics is proved. The possibility of their quantitative analysis is grounded.  The multilevel conception of chosen structural element’s presentation is suggested. In the paper is stated the system of quantitative analysis of chosen characteristics of tax study with the help of different methods, such as expert judgment, surveys, direct counting,  determinate analysis.

Published

2018-22-10

Issue

Section

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