Preview

EURASIAN INTEGRATION: economics, law, politics

Advanced search

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

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.

About the Authors

V. M. Khodachek
North-West Institute of Management, Branch of RANEPA
Russian Federation


M. Y. Elsukov
North-West Institute of Management, Branch of RANEPA
Russian Federation


A. P. Isaev
North-West Institute of Management, Branch of RANEPA
Russian Federation


References

1. Елсуков М. Ю. Территориально-отраслевая структура экономики: подходы к изучению и управлению // Научные труды СЗИУ РАНХиГС. 2014. Т. 5. Вып. 3. С. 104-112.

2. О бюджете Санкт-Петербурга на 2016 год и плановый период 2017 и 2018 годов: Закон Санкт-Петербурга.

3. Налоговый кодекс Российской Федерации. М., 2016.

4. Тургаев С. А., Ходачек В. М. Налоговая политика и инновационное развитие хозяйствующих субъектов // Научные труды Академии управления при Президенте Республики Беларусь. 2014. Вып. 16. С. 442-452.

5. Ходачек В. М. Финансовая политика в системе государственного и муниципального управления // Управленческое консультирование, 2007. № 1. С. 117-126.


Review

For citations:


Khodachek V.M., Elsukov M.Y., Isaev A.P. Scientifically-Methodical Bases of Tax Planning in Industrial Complex of Large City. EURASIAN INTEGRATION: economics, law, politics. 2017;(2):37-42. (In Russ.)

Views: 331


ISSN 2073-2929 (Print)