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Information-Methodological Support of Analysing Tax Ability of Agroindustrial Processing Industry Enterprises
Bryantseva Larisa Viktorovna

Doctor of Economics

professor of the Department of Taxes and Taxation at Voronezh State Agricultural University

384087, Russia, Voronezh Region, Voronezh, Michurin's str., 1

blv2466@mail.ru
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Polozova Anna Nikolaevna

Doctor of Economics

professor of the Department of Taxes and Taxation at Voronezh State Agricultural University

394087, Russia, Voronezh Region, Voronezh, Michurin's str., 1

blv2466@mail.ru
Другие публикации этого автора
 

 
Orobinskaia Irina Viktorovna

Doctor of Economics

Irina V. Orobinskaya
PhD (Economics), Associate Professor, the Taxes and Taxation Chair, the Voronezh State Agricultural University; orob-irina@yandex.ru;

394087, Russia, Voronezhskaya oblast', g. Voronezh, ul. Michurina, 1

orob-irina@yandex.ru
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Maslova Irina Nikolaevna

PhD in Economics

associate professor of the Department of Taxes and Taxation at Voronezh State Agricultural University

394087, Russia, Voronezh Region, Voronezh, Michurin's str., 1

irimslv@mail.ru
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Abstract.

The subject of the research is the parties, features, signs and relations involved in the process of legal regulation of enterprise tax ability level and analytical process of tax management of economic entities. The aim of the research is to provide theoretical grounds, methodological support and practical implementation of analytical tools that help to describe statistics and dynamics of tax obligations incurred by agroindustrial processing enterprises and used to evaluate specific features and signs of tax burden and tax take in 'tax authority/enterprise' system taking into account uncertain business environment, contradictory provisions of legal documents and guidelines, and particular objective and subjective business conditions. The methodological basis of the research includes overall dialectical, systems approach and deductive research methods. These methods are applied based on certain theoretical approaches that create grounds for legal analytical capacity and practical implementation of tax liability evaluation as an open and complex process based on the general-to-specific criterion. The scientific novelty of the research is caused by the fact that the authors develops theoretical and methodological guidelines and provisions aimed at developing the system of tax burden evaluation taking into account specific features of economic activity of agroindustrial processing enterprises and eliminating drawbacks and contradictions of currently used standard approaches. This includes: 1) the need to differentiate between categories 'tax burden' and 'tax take' because these terms have a different meaning in the Russian language; 2) the need to eliminate aggregated standards of tax burden set forth by The Ministry of Finance of the Russian Federation and to increase their validity and efficiency. 

Keywords: legal standards, types of taxes, tax burden, tax management, tax policy, taxation, agroindustrial processing enterprises, taxability, information support, tax take

DOI:

10.7256/2454-065X.2018.1.24576

Article was received:

23-11-2017


Review date:

19-11-2017


Publish date:

31-01-2018


This article written in Russian. You can find full text of article in Russian here .

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