评估再分配最大纳税人税基有效性的方法

K. A. Zaharova, N. Aktaev, N. V. Ivanova
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摘要

目的:本文旨在介绍笔者在确定纳税合并集团(以下简称REAG)内部税基再分配效率的基础上构建的基于税收减免对企业经营利润影响程度的关系和评价方法。方法:在税基和REAG贡献的研究部分,采用应用统计分析的方法,包括对企业纳税结构和动态的研究。作为模型构建的一部分,本文进行了相关和回归分析,提出了REAG具体税制适用的几个阶段是影响组织税基分配过程的重要因素。公共股份公司“石油公司”“ROSNEFT”的数据被用来评估纳税对企业经营利润的影响。图形分析用于将数据可视化。结果:在研究过程中,评估了产品的销售量、销售价格、成本的降低和销售结构的变化对企业纳税的影响程度。这些因素决定了REAG税收制度的有效性,因为它们代表了公司的利润,因此影响了所得税的金额。这种依赖关系体现在已开发的计量经济模型中,该模型确定了各要素在企业所得税总额中所占的份额,从而可以在未来优化组织的税基。结论与相关性:分析揭示了提高所得税缴纳效率的必要性。对此,提出了改进税收制度的方法。税收优化措施包括两个方向:税基再分配过程和合并集团内部纳税义务履行期限的延长(由早到晚)。这些措施将降低纳税人的风险。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers
Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers. 
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