EQUILIBRIUM MARKET PRICES: A WAY OF ESTABLISHING AND APPLYING TO PREVENT TAX OPTIMIZATION
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 5
Abstract
The paper analyzes the possibilities of determining and applying equilibrium market prices in the absence of a real market and a monopolized economy. The criteria of conformity of used prices to the conditions of market equilibrium, assuming equality of cost of the goods / services to incomes of consumers are determined. Equilibrium market prices are established on the basis of alternative ways to determine the value added. The price remains absolutely free, but each price corresponds to a certain base of VAT, personal income tax, income tax and social contribution base. The exact value of the value of the tax base excludes the possibility of using legal and illegal methods of optimizing the main taxes and social contribution. The taxation of super profits and the formation of certain social standards require the use of differentiated rates of taxes on profits and on the incomes of individuals.
Authors and Affiliations
Igor PIROGA
Keywords
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