Solution:

To calculate the composite indices, we construct a worksheet, in which we are interested in three most recent columns (5 - 7).

Tax	Tax rate		Tax base, thousand tenge
	Base year	Reporting year	Base year	Reporting year
А	1	2	3	4	5		6		7
1	0,2	0,1	250	400	50		40		80
2	0,16	0,2	95	100	15,2		20		16
Total:	-	-	345	500	65,2		60		96

1. The general index of the tax revenues: ,

or 92%;

2. The general index of the tax base: ,

or 147,2%;

3. The general index of the tax rate: ,

or 62,5%;

4. Relationship between indices: .

Conclusion. In general the tax revenues in the reporting year, as compared with the base year has decreased by 8% (92-100) due to changes in two factors - the tax base and the tax rates. Moreover, by the increasing of the tax base, the tax revenues has increased by 47,2% (147,2-100), but due to the changes in the tax rate, the tax revenues has decreased by 37,5% (62,5-100), which was the main cause of the overall reduction of the tax revenues.

Perform the factor analysis of the absolute increases of the tax revenues.

Let is the absolute change in the tax revenues;

= thousand tenge.

We should calculate the absolute changes in the tax revenues due to factors:

a) by changing the tax base:

thousand tenge.

b) due to changes in the tax rate:

= thousand tenge.

Check the relationships: = 30,8+(-36)= -5,2 thousand tenge.

Conclusion. The total tax revenues in the reporting year, as compared to the base year has decreased by 5,2 thousand tenge (by 8%), this was due to two factors: changes in the tax base and the tax rate. Moreover, due to changes in the tax base the volume of the tax revenues has increased by 30,8 thousand tenge (by 47,2%), which took place for two types of taxes, but due to changes in the tax rate the tax revenues have fallen by 36 thousand tenge (by 37, 5%). This decrease is due solely to the decrease by 50% of the tax rate on the first type of tax. The second type of tax has been an increase in the tax rate by 25% (0,2 / 0,16 = 1,25).

Task # 6. There are the dynamics of the turnover of credit and the average rests of the credit debts on two enterprises for the I-st quarter:

Enterprise	Turnover of credit, turns			Average rests of credit debts, thousand tenge
А	1	2	3		4
1	2,97	4,09	552		562
2	4,98	4,30	2700		2650
Total :	-	-	3252		3212

• Do:

I. Index analysis of the loan repayment.

II. Analysis of the index of the variable and constant compositions and the structural shifts.

III Factor analysis of the absolute increases of the amount of the turnovers of the loan repayment.

• Draw a conclusion.