Issues of taxation at metallurgical enterprises

Shershneva Ya.O.1, Smorodina E.A.1
1 Уральский федеральный университет им. первого Президента России Б.Н. Ельцина

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Journal paper

Journal of Economics, Entrepreneurship and Law (РИНЦ, ВАК)
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Volume 8, Number 1 (January-March 2018)

Citation:

Shershneva, Y. O., & Smorodina, E. A. (2018). Issues of taxation at metallurgical enterprises. Journal of Economics, Entrepreneurship and Law, 8(1), 21-26. https://doi.org/10.18334/epp.8.1.38768

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38320568
Cited: 2 by 07.12.2023

Abstract:
The article is devotes to the analysis of the issues related to taxation at metallurgical enterprises. We have chosen this industry because metallurgy, acting as a large and prosperous industry in Russia, is the second largest budget-forming industry that brings significant tax revenues. In Russia, the main taxation problem is the uncertainty of the legal system, especially in matters related to the recognition of tax expenses, which causes a number of legal proceedings between taxpayers and tax authorities. If in Metallurgical industry there is a conflict of interests between government and business, the conflict should be resolved just like the issue of encouraging enterprises to optimize their taxes on legal grounds, as well as the possibilities of releasing resources for investment.

Keywords: budget, taxation, metallurgy, tolling, offshore, Profit tax

JEL-classification: H21, L61

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