Tax stability as component of sustainable development of the enterprise

10th International Symposium Machine and Industrial Design in Mechanical Engineering

工业技术;机械制造

Zueva, O.K.^1 ; Aristarkhova, K.^1 ; Zueva, M.S.^1

Ufa State Aviation Technical University, Institute of Economy and Management, Department of Taxes and Taxation, K. Marx St. 12, Ufa, Bashkortostan

450000, Russia^1

关键词: Developed model;    Economic compensation;    Endogenous factors;    Financial stability;    Globality;    Quantitative assessments;    Structural coefficient;    System of indicators;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/393/1/012114/pdf
DOI  :  10.1088/1757-899X/393/1/012114

学科分类：工业工程学

来源: IOP

【 摘 要 】

Opportunity and need of introduction to a scientific turn of new category - "tax stability", causing ability of the enterprise to answer for the tax obligations, despite the economic compensations of external and internal environments influencing him is proved in work, supporting at the same time the planned functioning mode. The research of essence of the entered category has allowed to establish her interdependence with financial stability; to allocate structure and the endogenous factors causing change of a condition of tax stability, predetermining her "compression" and "expansion"; to prove presence at the studied category of such characteristics as - locality and globality; to prove need of allocation of her temporary characteristics - quick, tactical, strategic; to predetermine that this category needs quantitative representation. Quantitative assessment of tax stability is offered to be presented to the following indicators - coefficient of a covering of tax payments; in structural coefficient of tax debt and the paid tax payments; growth rate of tax debt. Quantitative assessment of tax stability on the basis of the developed system of indicators has to is made in the planned and actual mode with the subsequent leveling of the arising deviations. It is supposed that implementation of such work should be made on the basis of the developed model of management of tax stability.