Classification method of industrial enterprises by tax performance

Аuthors

Gusarova Y. V.

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

e-mail: gusarova-yulia@rambler.ru

Abstract

The original author's method of tax performance diagnostic of one kind of economic activity is represented, and also the classification of enterprises by this indicator. The aim of the research is the identification of signs of the alleged unprofitability based on the connection of tax performance indicator and profitability of enterprises. Measures of influence aimed to eliminate "unfair" business are proposed.

Keywords:

financial and economic crisis, the unprofitable enterprises, tax performance, cash flow, financial and economic stability, «imaginary unprofitableness»

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