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Taxes and Taxation
Reference:

Ansimova, E. P. Method of Calculation of Tax Return of Gas-Supply Organizations

Abstract: The article describes the study aimed a t forma t ion of the procedure for calculating tax return of gas-supply organizations. The author suggests the following specific methods as an innovation: calculation of tax return taking into account specific features of taxpayer’s functions, determination of tax return of a region in general, analysis of f lexibility coefficients of tax burden based on their profitability as one of the key indicators of the tax return level. The author also proves a number of statements related to the determinants of tax return in the sphere of gas supply, the tax return level and possible changes in this sphere.


Keywords:

taxes and taxation, gross domestic product, tax return, tax burden, profitability, gas-supply sphere, revenue, added value, business efficiency, microeconomic financial coefficients.


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