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NECESSARY PROCEDURES ECONOMIC ANALYSIS OF DYNAMICS THE REQUIRED TAX LIABILITIES BUDGET OF EDUCATIONAL ESTABLISHMENT

Annotation

Budget educational organizations, as full subjects of tax law, are the bearers of rights, obligations and liable. They define the role of economic and social development of society, from the standpoint of tax relations, and depend from the tax policy of the state. In this connection, when assessing the economic performance of higher education institutions, it is important to accumulate information on tax deductions and be able to interpret, analyze, evaluate and make objective findings. The authors are recommended analytical procedures of assessing the dynamics of mandatory tax deductions as part of the analysis of results of economic activities of higher education institutions for carrying economic analysis. Using the systematic observance of the principle of economic analysis, the authors identified the components of the analysis system of tax deductions: 1) the object of analysis; 2) the subject of analysis; 3) the purpose and objectives; 4) Instrumentation (unit) analysis. They detailed describe questions of formation the information base of tax deductions analysis. In particular, the authors emphasize the growing importance of tax reporting forms; it is tax returns for the subjects of economic analysis. The authors identify a problems list of tax deductions analysis which solved by the proposed methods: 1) an overall assessment of the composition and structure of tax deductions; 2) evaluation of the composition and structure of the tax deductions and social security contributions; 3) assessment of the qualitative changes in the revenue side of the budget and tax deductions; 4) evaluation of the dynamic relations performance organization. Analysis of tax deductions according to the materials of the particular educational organization presents on the tasks listed above. The subjects of economic analysis will enhance the objectivity of the conclusions of the results of the educational organization in solving data analysis tasks.

Keywords

tax deductions; economic analysis; analysis method; the analysis of the problem

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Pages

37-43

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