Choosing a method for determining the market price level for taxation purposes

Authors: Protopopov V.V., Istomin F.O. Published: 09.10.2013
Published in issue: #1(3)/2013  
DOI: 10.18698/2306-8477-2013-1-30  
Category: Economic and legal problems of engineering education | Chapter: Economics  
Keywords: algorithm, taxation, pricing, method

The article describes an algorithm of choosing a method for calculating the market price level for taxation purposes. The algorithm is developed in compliance with the tax legislation for pricing control. The proposed algorithm is presented in the form of flow-charts which give a logical interpretation of legal provisions in the tax legislation. The algorithm forms the basis for full diagnostics of controlled transactions and minimization of tax risks.