Abdullayev Abror Bozarboyevich
The Department of Economic analysis,
Tashkent Institute of Finance, Tashkent, Uzbekistan
abdullayev_abror@tfi.uz
ORCID: 0000-0001-8981-6708
Abstract. This article examines the role of the profit tax from legal entities in the structure of tax revenues, the impact and importance of the financial results of economic entities. It was noted that economic entities need to use scientific approaches, effectively organize and implement tax analysis in order to optimize tax expenses, to reduce the tax burden, make tax payments on time.
The analysis of the company’s tax payments and the factors influencing its change lays the groundwork for the adoption of appropriate management decisions on the optimization of tax expenses and coordination of tax obligations. Due to the fact that tax payments are one of the main shares in the structure of expenses in the enterprise, its economic analysis is of great importance. From this point on, the article describes the dynamic analysis of the profit tax from legal entities, the factors affecting its change, the models of their connection with the result indicator, and the methods of economic analysis used in calculating the value of the influence of factors. Tax base, tax rate, taxable profit, non-deductible expenses, non-taxable income and exemptions are studied as factors affecting the amount of profit tax. Also, the participation of these indicators in the formation of the net profit of the enterprise has been indicated.
The method of calculation of the factors affecting the change of the amount of profit tax has been revealed on the basis of practical data. In this, the practical aspects of using the integrated method of economic-mathematical methods, such as balansed connection and chain replacement, which are part of the traditional methods of economic analysis, have been highlighted.
Keywords. tax, tax payment, tax rate, tax burden, tax payment analysis, factor analysis, income tax, taxable base, taxable profit, multiplicative model, additive model