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International Accounting
 

Economic potential of tax stimulate activity of enterprises

Vol. 15, Iss. 43, NOVEMBER 2012

Available online: 21 November 2012

Subject Heading: Taxation

JEL Classification: 

Mitrofanov I.A. PhD in Economics, Senior Lecturer of department "Economics and Management", the Volgograd State Technical University
MitrofanovaIA@rambler.ru

In the article multiplication effects of cancellation in 2002 of a number of tax privileges and preferences to the enterprises are analyzed, the economic potential operating in the Russian Federation systems of tax privileges is investigated, the options of its improvement are revealed.

Keywords: system, taxation, income tax burden, tax benefits curves, incentives, investment, innovation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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