name
Sobchenko Natalya Vladimirovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Stavropol State Agrarian University
Research interests
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Web site url
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Articles count: 5
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
In the article, it is shown that stability of the enterprise is a complex concept. For an objective estimation of level of steady economic development, it is offered to use a technique on base of criteria indicators. The technique is tested at the enterprises of Stavropol region
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FEATURES OF DEFINITION OF TAX BURDEN OF AN ECONOMIC ENTITY
Description
The results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it
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FEATURES OF LEGAL REGISTRATION OF CONTRACTS BETWEEN INVESTORS AND VENTURE COMPANIES
Description
In the article we consider the features of the conclusion of the investment contract between a venture company and the investor. The protective measures used by investors for protection of the capitals are noted in this article
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THE FACTORS INFLUENCING INNOVATIVE ACTIVITY OF MANAGING SUBJECTS
Description
In this article the author's approach to consideration of the factors influencing innovative activity of managing subjects is presented. Innovations, as one of the major factors, are presented.
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