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Economic Analysis: Theory and Practice
 

Entrepreneurship and income tax: conditions of the resonance of interests

Vol. 10, Iss. 10, MARCH 2011

Available online: 14 March 2011

Subject Heading: Taxation

JEL Classification: 

Mitrofanova I.A. the senior teacher of department of economy and management of the Volgograd state technical university
mitrоfanovaia@rambler.ru

This article discusses the impact of income tax on entrepreneurship, examines changes in chapter 25 of the tax code of the Russian Federation to stimulate investment organizations, proposes measures to modernize the tax return.

Keywords: tax, profit, entrepreneurship, investment promotion, modernization

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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