Income Tax and Limited Costs


T. Kasayeva, O. Vasiokha

Vitebsk State Technological University, Repablic of Belarus


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This article evaluates the impact of changes made to the Tax Code of the Republic of Belarus from January 1, 2019 on the amount of the organization’s costs that are taken into account when determining the tax base for the calculation of income tax. Authors proposed a factor model that allows focusing on the main indicators of income tax.

costs, limited costs, other limited costs, tax base, profits tax


  • Kasayeva, T.  Income Tax and Limited Costs / T. Kasayeva, V. Vasiokha // Materials and Technologies. - 2020.  - № 1 (5). - P. 44 - 49.


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