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Economic Analysis: Theory and Practice
 

Tax stimulation of investment activities: problems and their solutions

Vol. 13, Iss. 25, JULY 2014

Available online: 29 June 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 43-47

Mandroshchenko O.V. Financial University under the Government of the Russian Federation, Moscow, Russian Federation
olga.v-ma@yandex.ru

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:

  1. Mandroschenko O.V. Vliianie nalogovoi politiki na effektivnost' investitsionnoi deiatel'nosti malykh predpriiatii [Influence of tax policy on efficiency of investing activities of small businesses]. Moscow, Marketing Publ., 2010.
  2. Mandroschenko O.V. Osnovnye napravleniia optimizatsii nalogooblozheniia investitsionnoi deiatel'nosti malykh predpriiatii [Main directions of optimization of taxation of investing activities of small businesses]. Moscow, Dashkov i K Publ., 2010
  3. Panskov V.G. Nalogi i nalogovaia sistema Rossiiskoi Federatsii [Tax and tax system of Russian Federation]. Moscow, Finansy i statistika Publ., 2006.
  4. Chernik D.G. Nalogi i nalogooblozhenie [Tax and taxation]. Moscow, INFRA-M Publ., 2005.

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

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