Abstract
The article deals with the optimization of the tax system associated with the definition and evaluation of various financial conditions of the taxpayer. An approach determining the tax burden by constructing a chart, which combines the dependence of the total amount of taxes and the volume of profits, is suggested. The chart is based on the tax prism method, allowing to carry out more precise tax planning for business-oriented and state-oriented purposes, as well as on the Laffer Curve. The article considers different variants of these charts and shows various possible analysis results and their explanations. The developed approach is proposed to be used in the discrete study of taxes.
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Leontyev, A.N., Plaskova, N.S., Prodanova, N.A. (2021). Optimization of the Tax System as a Means of Stimulating Industrial Production. In: Bogoviz, A.V., Ragulina, J.V. (eds) Industry Competitiveness: Digitalization, Management, and Integration. ISCI 2019. Lecture Notes in Networks and Systems, vol 280. Springer, Cham. https://doi.org/10.1007/978-3-030-80485-5_12
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DOI: https://doi.org/10.1007/978-3-030-80485-5_12
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