АНАЛИЗ ПОКАЗАТЕЛЕЙ ПРОГНОЗИРОВАНИЯ НАЛОГОВЫХ ПОСТУПЛЕНИЙ

Екатерина ГЕРМАН Академия экономических знаний Молдовы

Аннотация

Changes in taxable base are possible to characterize according to types of tax payments. However irrespective of type of tax payment it is necessary to consider behavioral reactions of tax payers on changes in rules and methods of the taxation. In particular it is possible to speak about increase of a tax planning level by economic agents.