Business Financial Stability Management in Tax System Reform

Kateryna Bagatska () and Olena Kovalenko ()
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Kateryna Bagatska: National University of Food Technologies
Olena Kovalenko: National University of Food Technologies

Oblik i finansi, 2013, issue 1, 92-98

Abstract: The article highlights the basic principles of the state tax reform and key structural changes in corporate type legal persons' taxation. The relation between the tax burden and financial stability has been researched giving an example of an industrial enterprise under the tax system restructuring. The tax burden basic indicators and key factors of the industrial enterprise financial stability for the last years have been analyzed. The principle methods of business tax burden assessment has been defined and analyzed, the effect of taxation changes on the main financial stability indicator through mathematical statistics methodological tools has been studied. The correlation between the tax burden and the business financial autonomy has been established. Based on the results of the correlation analysis the business financial stability control system in the tax system reforming process has been proposed.

Keywords: financial stability; tax burden; tax system; correlation analysis (search for similar items in EconPapers)
JEL-codes: G0 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2013:i:1:p:92-98

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