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Finance and Credit
 

Profit tax reforming - step towards to development of small innovative business

Vol. 18, Iss. 47, DECEMBER 2012

Available online: 21 December 2012

Subject Heading: Tax policy

JEL Classification: 

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", The Russian State University of Trade and Economics
kosovme@gmail.com

Yagudina E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics
esme88@yandex.ru

In the article the profit tax of the organizations as one of the instruments of state regulation of the organizations activity is considered. The conclusion is drawn on prevalence in the tax system of the Russian Federation of fiscal tax, uneven distribution of tax burden between the economy sectors, absence of incentives to attraction of the financial resources in the innovative business. In order to strengthen the regulatory impact of income tax on the economy makes proposals to improve the mechanism of profit taxation of small innovative enterprises.

Keywords: corporate profit tax, tax revenues, tax incentives, economic activities, innovative activity, R&D expenditures, interest on borrowings, tax rate, small innovative companies

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

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