Theoretical and methodological problems of tax-related budget set-tlement in the Russian Federation
... financial result (pre-tax profit, taxable profit, retained earnings). Under these conditions, it is hardly possible to estimate unambiguously the tax burden on the taxpayer's activities. Moreover, direct by their economic nature taxes are subject to indirect taxation.
1. Налоговый кодекс РФ. Ч. 1 от 31 июля 1998 года № 146-ФЗ. [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс».
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