Scientifically-Methodical Bases of Tax Planning in Industrial Complex of Large City

Authors

  • Vladislav Mikhailovich Khodachek Северо-Западный институт управления РАНХиГС при Президенте РФ , North-West Institute of Management, Branch of RANEPA Автор
  • Mikhail Yurievich Elsukov Северо-Западный институт управления РАНХиГС при Президенте РФ , North-West Institute of Management, Branch of RANEPA Автор
  • Alexey Petrovich Isaev North-West Institute of Management, Branch of RANEPA , Северо-Западный институт управления - филиал РАНХиГС Автор

Keywords:

планирование, налоговые поступления, Санкт-Петербург, факторы, промышленный комплекс, налог на прибыль, налог на имущество, алгоритм расчета, planning, tax revenues, Saint Petersburg, factors, industrial complex, income tax, property tax, Calculation Algorithm

Abstract

Considered questions of tax revenue planning from large city industrial plants for the example of Saint Petersburg. Investigated the primary factors that influence to the formation the tax base of industrial complexes. Disclosed the peculiarities of planning revenues from sources such as the income tax, property organizations. Characterized the problems which are connected with the tax effect on the development and competitiveness of enterprises. Proposed algorithms for calculating tax revenue.

Published

2017-03-15

Issue

No. 2 (2017)

Section

Articles