IMPACT OF TAXES ON FUNCTIONING OF ENTERPRISES: THEORETICAL ASPECT

ВЛИЯНИЕ НАЛОГОВ НА ФУНКЦИОНИРОВАНИЕ ПРЕДПРИЯТИЙ: ТЕОРЕТИЧЕСКИЙ АСПЕКТ

Elena P. Peshkova (Пешкова Е.П.), Kirill G. Trubilin (Трубилин К.Г.) and Irina N. Grechkina (Гречкина И.Н.)
Additional contact information
Elena P. Peshkova (Пешкова Е.П.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Kirill G. Trubilin (Трубилин К.Г.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Irina N. Grechkina (Гречкина И.Н.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2023, vol. 1, 140-145

Abstract: This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal environment and indicators of financial and economic development of enterprise.

Keywords: taxes; industrial enterprise; tax theories; optimal taxation; rational choice theory (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
ftp://w82.ranepa.ru/rnp/smmscn/s23119.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s23119

Access Statistics for this article

State and Municipal Management Scholar Notes is currently edited by Tatiana Ignatova

More articles in State and Municipal Management Scholar Notes from Russian Presidential Academy of National Economy and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by RANEPA maintainer ().