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Calculation of the economic growth stability of the domestic large taxpayers and its factor analysis


Elena Sycheva, Svetlana Popova
(about the authors)

Sycheva Elena Ivanovna – Senior Lecturer, Academic Department of Taxes and Taxation, Moscow State University of Economics, Statistics and Informatics

Popova Svetlana Evgenyevna – Senior Lecturer, Academic Department of Accounting, Analysis and Audit, Moscow State University of Economics, Statistics and Informatics

Published in:
Russian Journal of Entrepreneurship
– № 22 / November, 2013



Keywords: carry-forward of the loss into subsequent periods, cost efficiency, dividends, factor of sustainable economic growth, financial management, net income (loss), notional income, profit, time difference


Citation:
Elena Sycheva, Svetlana Popova (2013). Calculation of the economic growth stability of the domestic large taxpayers and its factor analysis. Russian Journal of Entrepreneurship, 14(22), 182-190. — url: http://bgscience.ru/com/lib/4044


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Abstract:

The paper deals with the issues related to the analysis of large taxpayers economic growth stability with account of the following factors influencing it: capital shares in the net income, return on sales, turnover rates of the organization property and financial leverage. It provides a substantiation of possible decrease in reliability of financial statements analysis in context of tax legislation in the events of losses carry-forward when determining the tax base of corporate profit tax.








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