Calculation of the Tax Burden for an Automobile Enterprises

DOI

10.2991/aebmr.k.200312.317How to use a DOI?

Abstract

For optimum tax planning and tax risks of the motor transportation enterprises need to be able to calculate the tax burden on its activities. The article presents an analysis of the methods of calculation of the tax burden. Given the author’s definition of evaluation of the tax burden, absolute and relative. Considered taxation of road transport enterprises (RTE) which use rolling stock for the business. The author’s method for the determination of tax burden. Highlighted the criteria for its evaluation and given them the basic characteristics upon which designed economic model for determining the tax burden of motor transport enterprise. Using computer modeling, the calculations of the tax burden and the analysis of the impact of the criteria to measure the tax burden MTE.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - A Ryzhova
AU  - O Shirokorad
AU  - S Arkhipov
PY  - 2020
DA  - 2020/03/17
TI  - Calculation of the Tax Burden for an Automobile Enterprises
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
PB  - Atlantis Press
SP  - 2297
EP  - 2305
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200312.317
DO  - 10.2991/aebmr.k.200312.317
ID  - Ryzhova2020
ER  -