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Models of Decision Choices of the Tax-Paying Scheme for a Small Enterprise

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  • Yegorova, Natalya
  • Khromov, Ivan

Abstract

The existence and profitability of a small enterprise depend on its tax-paying method. In the paper a mathematically sound but simple enough algorithm is suggested for a choice of the best tax-paying scheme of a small enterprise. It allows comparing different variants of tax-paying schemes in the express-analysis regime and then choosing the optimal one with the minimum tax assignment sum being a criterion of optimization.

Suggested Citation

  • Yegorova, Natalya & Khromov, Ivan, 2008. "Models of Decision Choices of the Tax-Paying Scheme for a Small Enterprise," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 9(1), pages 3-22.
    • Handle: RePEc:ris:apltrx:0131
    as

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    References listed on IDEAS

    as
    1. Frydman, Halina & Altman, Edward I & Kao, Duen-Li, 1985. "Introducing Recursive Partitioning for Financial Classification: The Case of Financial Distress," Journal of Finance, American Finance Association, vol. 40(1), pages 269-291, March.
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    More about this item

    Keywords

    Federalism; decentralization; Russia;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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