The article deals with proposal of flexible taxation system in which the tax burden reduction in industrial enterprises is directly connected with an increase in the share of reinvested profit. The authors emphasize that tax burden reduction occurs at the expense of profit tax rate reduction at 4,5 points. The article considers that while using the method of added value calculation, a research of budgetary efficiency of the proposed tax system was carried out. The authors prove that with reinvested profit volume at 75% and higher, the new tax system in the second year of its application can be more efficient than the current one. At the same time, the total tax burden of industrial organizations is reduced by one percentage point.
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