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Finance and Credit
 

Modernization instruments of the profit taxation mechanism of economic agents

Vol. 18, Iss. 1, JANUARY 2012

Available online: 10 January 2012

Subject Heading: Tax policy

JEL Classification: 

Mitrofanova I.A. the senior teacher of department of economy and management of the Volgograd state technical university
mitrоfanovaia@rambler.ru

The role of the profit tax on organizations as one of the instruments of the economic modernization encouragement is considered. Approaches to the modernization of the taxation legislation are analyzed. The priority vectors of the modernization of the profit taxation mechanism of economic agents concerning the realities of modern Russia are substantiated.

Keywords: taxation system, tax burden, profit tax, modernization, systematic approach

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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