Home  Journals  International Accounting  45(243) - 2012 December

Tax system and its impact on the investment

Available online: 5 December 2012

Subject Heading: Taxation

JEL Classification: 

In the article the assessment is given to a state of the material base of the enterprises. 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 is considered.

Keywords: tax system, tax mechanism, tax incentives, investment, value added tax, corporate income tax, property tax, simplified system of taxation

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

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