Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax stimulation of investment activities: problems and their solutions
Available online: 29 June 2014 Subject Heading: Taxation JEL Classification: Pages: 43-47
In article author assesses the condition of material and technique base of enterprises, considers such tax benefits, as tax holidays, reduced corporate income tax rate, investment tax credit, introduce new index - tax rate of tax stimulation of investment activities for evaluation of investment tax incentives, justified problems and developed solutions of effective tax benefits. Keywords: tax benefits investment activities, rate of tax stimulation of investment activities, corporate income tax, property tax, tax holidays References:
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ISSN 2311-8725 (Online)
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