Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)

Calculation of the Tax Burden for an Automobile Enterprises

Authors
A Ryzhova, O Shirokorad, S Arkhipov
Corresponding Author
A Ryzhova
Available Online 17 March 2020.
DOI
https://doi.org/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.
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Volume Title
Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 March 2020
ISBN
978-94-6252-929-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200312.317How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - https://doi.org/10.2991/aebmr.k.200312.317
ID  - Ryzhova2020
ER  -