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Business Financial Stability Management in Tax System Reform


  • Kateryna Bagatska

    () (National University of Food Technologies)

  • Olena Kovalenko

    () (National University of Food Technologies)


The article highlights the basic principles of the state tax reform and key structural changes in corporate type legal persons' taxation. The relation between the tax burden and financial stability has been researched giving an example of an industrial enterprise under the tax system restructuring. The tax burden basic indicators and key factors of the industrial enterprise financial stability for the last years have been analyzed. The principle methods of business tax burden assessment has been defined and analyzed, the effect of taxation changes on the main financial stability indicator through mathematical statistics methodological tools has been studied. The correlation between the tax burden and the business financial autonomy has been established. Based on the results of the correlation analysis the business financial stability control system in the tax system reforming process has been proposed.

Suggested Citation

  • Kateryna Bagatska & Olena Kovalenko, 2013. "Business Financial Stability Management in Tax System Reform," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 92-98, March.
  • Handle: RePEc:iaf:journl:y:2013:i:1:p:92-98

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    More about this item


    financial stability; tax burden; tax system; correlation analysis;

    JEL classification:

    • G0 - Financial Economics - - General


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