Impact of taxes on the functioning of enterprises: theoretical aspect
https://doi.org/10.22394/2079-1690-2023-1-1-140-145
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.
About the Authors
E. P. Peshkova
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration,
Russian Federation
Russian Federation
Elena P. Peshkova – Doctor of Economics, Professor of Department of Economics, Finance and Environmental Management
Rostov-on-Don
K. G. Trubilin
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Kirill G. Trubilin – Master's Student
Rostov-on-Don
I. N. Grechkina
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Irina N. Grechkina – Master's Student
Rostov-on-Don
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Review
For citations:
Peshkova E.P., Trubilin K.G., Grechkina I.N. Impact of taxes on the functioning of enterprises: theoretical aspect. State and municipal management. Scholar notes. 2023;(1):140-145. (In Russ.) https://doi.org/10.22394/2079-1690-2023-1-1-140-145
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