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Finance and Credit
 

Tax system and its influence on development of investment activity

Vol. 18, Iss. 41, NOVEMBER 2012

Available online: 12 November 2012

Subject Heading: TAX SYSTEM

JEL Classification: 

Mandroshenko O.V. Doctor of Economic Sciences, Associate Professor of department «Taxes and Taxation», the Financial University under the Government of the Russian Federation
olga.v-m@mail.ru

In the article the assessment of state of the material base of the enterprises is given. Influence on investment activity of the enterprises of the tax mechanism of management by investment activity, efficiency of granting and use of investment tax privileges, a value added tax, a profit tax of the organizations, the property tax of the organizations and the simplified system of the taxation are considered.

Keywords: tax system, tax mechanism, tax exemptions, investment activities, value added tax, income tax, property tax, simplified tax system

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

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