| | PROBLEMS OF MODERN ECONOMICS, N 3 (67), 2018 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Konstantinov V. A. Assistant Professor, Chair of Economics, Finances and Accounting, I.S. Turgenev Orel state University, PhD (Economics)
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| The most widely spread way of the state economic impact over an enterprise expresses itself through taxes (taxation load) and mandatory expenses. The article focuses on the notion of “taxation load” and the definition of the role it plays in the present-day economy, particularly the taxation load in the form of mandatory expenses. The author presents a comparative analysis of such notions as “taxes” an “mandatory expenses,” and offers a methodology of evaluation of the state impact upon the enterprise’ economy through the general economic load. | Key words: taxation load, expenses, mandatory expenses, optimization of taxation, general economic load | Pages: 122 - 125 |
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