Identifying the Assessment Principles for the Tax Potential of the Industrial Enterprises in the Region

Authors

  • Yuliia Klius Doctor of Economic Sciences, Head of Department of Accounting and Taxation, Volodymyr Dahl East Ukrainian National University, Ukraine. *Corresponding Author.
  • Yevhen Ivchenko Doctor of Economic Sciences, Professor of Department of public administration, management and marketing, Volodymyr Dahl East Ukrainian National University, Ukraine
  • Illia Morhachov Doctor of Economic Sciences, Professor of Department of public administration, management and marketing, Volodymyr Dahl East Ukrainian National University, Ukraine
  • Marta Manukhina PhD in Economic, Associate Professor, Department of Accounting and Taxation, Volodymyr Dahl East Ukrainian National University, Ukraine
  • Olha Serikova PhD in Economic, Associate Professor, Department of Accounting and Taxation, Volodymyr Dahl East Ukrainian National University, Ukraine
  • Mohamed Saad Hussein Ibrahim Postgraduate, Volodymyr Dahl East Ukrainian National University, Ukraine.

DOI:

https://doi.org/10.14207/ejsd.2021.v10n4p240

Keywords:

tax potential, industrial enterprise, region, budget, principal, method

Abstract

A special place in the industrial enterprise’s financial relations belongs to the relationship with the State budget and the earmarked budgetary and non-budgetary funds regarding the tax and fees charges and payments. These relationships arise from the moment the enterprise was created and continue throughout the entire period of its operation. Determining the amount of taxes and fees that an enterprise should pay based on the results of its activities, ensuring the timeliness and completeness of tax calculations, forming tax potential, assessing it and optimizing the tax burden (tax planning) are important areas of work for the financial services of an industrial enterprise.

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Published

2021-10-01

How to Cite

Klius, Y. ., Ivchenko, Y. ., Morhachov, I. ., Manukhina, M. ., Serikova, O. ., & Hussein Ibrahim, M. S. . (2021). Identifying the Assessment Principles for the Tax Potential of the Industrial Enterprises in the Region. European Journal of Sustainable Development, 10(4), 240. https://doi.org/10.14207/ejsd.2021.v10n4p240

Issue

Vol. 10 No. 4 (2021)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.