TAXATION SYSTEM AT INTRA PRODUCTION LEVEL
The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payme...
| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Belarusian National Technical University
2006-08-01
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| Series: | Nauka i Tehnika |
| Online Access: | https://sat.bntu.by/jour/article/view/1227 |
| _version_ | 1811213990800392192 |
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| author | L. I. Podderegina |
| author_facet | L. I. Podderegina |
| author_sort | L. I. Podderegina |
| collection | DOAJ |
| description | The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department), at the level of shop structural sub-divisions (section, team), for works to be executed by an individual person of the production process (operation, product, works, services). This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions. |
| first_indexed | 2024-04-12T05:55:39Z |
| format | Article |
| id | doaj.art-06e5019a7894475d8ec45835758cfe22 |
| institution | Directory Open Access Journal |
| issn | 2227-1031 2414-0392 |
| language | Russian |
| last_indexed | 2024-04-12T05:55:39Z |
| publishDate | 2006-08-01 |
| publisher | Belarusian National Technical University |
| record_format | Article |
| series | Nauka i Tehnika |
| spelling | doaj.art-06e5019a7894475d8ec45835758cfe222022-12-22T03:45:09ZrusBelarusian National Technical UniversityNauka i Tehnika2227-10312414-03922006-08-0104707310.21122/2227-1031-2006-0-4-70-731153TAXATION SYSTEM AT INTRA PRODUCTION LEVELL. I. Podderegina0Belarusian National Technical UniversityThe paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department), at the level of shop structural sub-divisions (section, team), for works to be executed by an individual person of the production process (operation, product, works, services). This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.https://sat.bntu.by/jour/article/view/1227 |
| spellingShingle | L. I. Podderegina TAXATION SYSTEM AT INTRA PRODUCTION LEVEL Nauka i Tehnika |
| title | TAXATION SYSTEM AT INTRA PRODUCTION LEVEL |
| title_full | TAXATION SYSTEM AT INTRA PRODUCTION LEVEL |
| title_fullStr | TAXATION SYSTEM AT INTRA PRODUCTION LEVEL |
| title_full_unstemmed | TAXATION SYSTEM AT INTRA PRODUCTION LEVEL |
| title_short | TAXATION SYSTEM AT INTRA PRODUCTION LEVEL |
| title_sort | taxation system at intra production level |
| url | https://sat.bntu.by/jour/article/view/1227 |
| work_keys_str_mv | AT lipodderegina taxationsystematintraproductionlevel |