The article presents a flexible tax scheme, where the total tax burden for industrial enterprises gets dropping depending on additional increases in output. The paper submits a methodology for determining the level of reduction of the tax burden from the key parameters. The authors show that the use of a flexible tax scheme and methodology provides growth in income in the consolidated budget of the Russian Federation. The authors propose a mechanism of implementation of the new scheme in the legislation of the constituent entities of the Russian Federation.
Keywords: GDP growth, tax burden, flexible tax scheme, income growth, budget, Russian Federation, tax legislation, constituent entities
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