title: ÐÐ½Ð°Ð»Ð¸Ð· Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ "123 ÐÐ Ð")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of the impact of the tax burden on the financial results of the organization (for example, JSC "123 ARP")
Creators: name: Ð¡Ð°Ð¿ÐµÐ³Ð¸Ð½Ð°, ÐÐ»ÐµÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¿ÑÐµÐ¼Ð¸Ñ
taxation
tax load
tax planning
tax control
financial results
accounting policy
amortation prize

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ ÐÐ Â«123 ÐÐ²Ð¸Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ ÑÐµÐ¼Ð¾Ð½ÑÐ½ÑÐ¹ Ð·Ð°Ð²Ð¾Ð´Â».
Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐ Â«123 ÐÐ ÐÂ» Ð´Ð»Ñ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¾ Ð¼ÐµÑÐ¾Ð´Ð°Ñ ÐµÐµ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸. 
ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ»Ð¸ Ð² ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÑÐ¸Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð»Ð¸Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ñ-ÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÐ°ÑÑÐµÑÐ° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸. 
ÐÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¾ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð¿Ð¾ Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐµ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°Ð¼ ÑÐ°Ð·Ð½ÑÑ Ð°Ð²ÑÐ¾ÑÐ¾Ð² Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ ÐÐ Â«123 ÐÐ ÐÂ» Ð½ÑÐ¶Ð´Ð°ÐµÑÑÑ Ð² Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸: Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¿ÑÐµÐ¼Ð¸Ð¸, Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð·Ð°ÐºÐ»ÑÑÐµÐ½Ð¸Ñ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² ÑÐ¾Ð»ÑÐºÐ¾ Ñ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ°Ð¼Ð¸, Ð½Ð°ÑÐ¾Ð´ÑÑÐ¸Ð¼Ð¸ÑÑ Ð½Ð° Ð¾Ð±ÑÐµÐ¼ ÑÐµÐ¶Ð¸Ð¼Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, Ð·Ð°Ð¼ÐµÐ½Ð° ÑÐ°ÑÑÐ¸ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ ÑÐ°Ð±Ð¾ÑÐ½Ð¸ÐºÐ¾Ð², ÐºÐ¾Ð¼Ð¿ÐµÐ½ÑÐ°ÑÐ¸ÐµÐ¹ ÑÐ°Ð±Ð¾ÑÐ¾Ð´Ð°ÑÐµÐ»Ñ Ð¿Ð»Ð°ÑÑ Ð·Ð° Ð¸Ñ Ð¾Ð±ÑÑÐµÐ½Ð¸Ðµ.
Ð ÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÑ Ðº ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
description: The object of the research is JSC Â«123 Aircraft repair plantÂ».
 The purpose of the final qualifying work is to analyze the tax burden of the enterprise of JSC Â«123 ARPÂ» for making decisions about the methods of its optimization.
To achieve the goal in the work, theoretical materials on taxation of legal entities were studied, and various methods for calculating the tax burden were also considered.
 The influence of the tax burden on the financial result of the enterprise has been determined.
 The analysis of the tax burden according to the official methods and methods of different authors is carried out and it is revealed that JSC Â«123 ARPÂ» needs to optimize taxation. The proposed measures to reduce the tax burden: the use of depreciation premium, the organization of the conclusion of contracts only with counterparties who are on the general tax regime, the replacement of part of the wages of workers, compensation of the employer for their tuition fees.
 The implementation of the proposed measures will lead to an improvement in the financial state of the enterprise.