Tax analysis of the Corporate Income Tax

Abstract

This article considers the method of calculation of the corporate income tax taking into account adjustments, deductions, reductions connected with its calculation. It also provides settlement and analytical tables, allowing to make the structural, mathematical and statistical analysis of changes of the amounts of the corporate income. The author offered formulas allowing to determine efficiency of tax management of the corporate income tax.

Keywords

• налоговый анализ
• анализ корпоративного подоходного налога
• расчетно-аналитические таблицы
• расчет налогов
• удержание
• уменьшение кор- поративного подоходного налога
• эффективность налогового управления