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Tax Risks at Insurance on Unemployment at the Expense of the Employers


Anna Yakovleva, Lyubovy Laskina
(about the authors)

Yakovleva Anna Valeryevna – Associate Professor of Chair Economics and Economic Policy, Saint-Petersburg National Research University of Information Technologies, Mechanics and Optics (Institute of Refrigeration and Biotechnologies)

Laskina Lyubovy Yuryevna – Associate Professor of Chair Economy and Finance, Saint-Petersburg National Research University of Information Technologies, Mechanics and Optics (Institute of Refrigeration and Biotechnologies)

Published in:
Russian Journal of Entrepreneurship
– № 21 / November, 2012



Keywords: risk evaluation, tax risks, unemployment, unemployment insurance


Citation:
Anna Yakovleva, Lyubovy Laskina (2012). Tax Risks at Insurance on Unemployment at the Expense of the Employers. Russian Journal of Entrepreneurship, 13(21), 191-202. — url: http://bgscience.ru/com/lib/3898


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Abstract:

Currently, the financing of unemployment compensation costs is accomplished with the means of the federal subjects, while in a series of countries the unemployment compensation costs is shifted onto business and accomplished with the dues which are made by employers and workmen. In the article, the influence of the imposition of the due onto unemployment insurance on the tax exposure level of a business under which the authors consider the reduction in its profits is analysed.








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