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Economic Analysis: Theory and Practice
 

Economic potential of tax incentives of enterprise's activity

Vol. 11, Iss. 31, AUGUST 2012

Available online: 22 August 2012

Subject Heading: MODERNIZATION OF TAXATION

JEL Classification: 

Mitrofanova I.А. PhD in Economic Sciences, Senior Lecturer of department "Economics and Management", the Volgograd State technical University
MitrofanovaIA@rambler.ru

In the article multiplicative effects of cancellation in 2002 of a number of tax privileges and preferences to the enterprises are analyzed, the economic potential operating in the Russian Federation systems of tax privileges is investigated; options of its improvement are revealed.

Keywords: system, taxation, profits, tax burden, tax benefits, incentives, investment, innovation

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

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