Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The percentage of reinvested profits and output-capital ratio as the factors of reducing the tax burden and income growth in the budget
Available online: 2 August 2014 Subject Heading: EFFECTIVENESS OF ECONOMIC POLICY JEL Classification: Pages: 56-63
The article investigates the flexible tax system, which envisages that the tax burden reduction for industrial enterprises is directly related to the increase in the share of reinvested profits. The author points out that the reduction of the tax burden is achieved by lowering the tax rates on profit at 1, 5 to 2 points. The paper emphasizes that the total tax burden is reduced by 0, 3-0, 4 percentage points. The study of flexible tax schemes is carried out by using the methodology of calculation of the added value. The article identifies the boundary conditions under which budgetary efficiency of flexible tax schemes in part of income tax in the consolidated budget of the territorial entity of the Russian Federation turns out to be higher than the efficiency of the budgetary efficiency of tax scheme with the maximum profit tax rate, which is equal to 20%. Keywords: GDP growth, reinvestment, tax rate, earnings, regional, tax, legislation, budgetary, effectiveness References:
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ISSN 2311-8768 (Online)
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