IDEAS home Printed from https://ideas.repec.org/a/rnp/smmscn/s23119.html
   My bibliography  Save this article

Impact Of Taxes On Functioning Of Enterprises: Theoretical Aspect
[Влияние Налогов На Функционирование Предприятий: Теоретический Аспект]

Author

Listed:
  • Elena P. Peshkova (Пешкова Е.П.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

  • Kirill G. Trubilin (Трубилин К.Г.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

  • Irina N. Grechkina (Гречкина И.Н.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

Abstract

This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal environment and indicators of financial and economic development of enterprise.

Suggested Citation

  • Elena P. Peshkova (Пешкова Е.П.) & Kirill G. Trubilin (Трубилин К.Г.) & Irina N. Grechkina (Гречкина И.Н.), 2023. "Impact Of Taxes On Functioning Of Enterprises: Theoretical Aspect [Влияние Налогов На Функционирование Предприятий: Теоретический Аспект]," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 1, pages 140-145.
    • Handle: RePEc:rnp:smmscn:s23119
    as

    Download full text from publisher

    File URL: ftp://w82.ranepa.ru/rnp/smmscn/s23119.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:smmscn:s23119. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.