Kolvah O.I.

TERRA ECONOMICUS, 2012, Vol. 10 (no. 2.3),

p. 36-40

In this paper, the issues of tax planning for small businesses are raised, provided the use of the principles of situational-matrix model, as well as their characteristics are given in the light of recent tax reforms. In addition, the article briefly describes the mathematical principles of accounting. In addition to the study the article assesses the role of tax planning in the management of small businesses.

Keywords: tax planning; small business; situational-matrix modeling

Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606