The tax burden for companies
ART 12163
UDK
330.33.015
Abstract. In article organization’s expenditures influence on tax pressure level is analyzed. The simplified firm’s tax model on the basis of two taxes the VAT and the tax profit – is constructed. Dependence of size of the profit remaining after payment of taxes, and tax pressure on the developed ratio of expendirure is calculated, on which VAT was paid, and expenses which weren't assessed with the VAT