PROSPECTS OF TAX INCENTIVES OF INVESTMENTS TAKING INTO ACCOUNT IMPROVEMENT OF APPROACHES IN THE TAXATION OF PROFIT OF THE ORGANIZATIONS
( Pp. 134-139)
More about authors
Zhuravleva Tatyana Aleksandrovna
professor kafedry «Nalogovoe konsultirovanie» doktor ekonomicheskih nauk, professor
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract:
This article is devoted to prospects of improvement of the taxation of profit of the organizations for stimulation of investments in structure of economy of Russia. In article possible approaches on application of tax incentives in the form of differentiation of rates on a profit tax of the organizations for activization of investment injections in technological modernization of economy of Russia in its structural section come to light and analyzed. Efficiency of pursued investment policy in many respects depends on adequacy of measures of tax incentives to state of the economy of the country.
How to Cite:
Zhuravleva T.A., (2013), PROSPECTS OF TAX INCENTIVES OF INVESTMENTS TAKING INTO ACCOUNT IMPROVEMENT OF APPROACHES IN THE TAXATION OF PROFIT OF THE ORGANIZATIONS. Business in Law, 4 => 134-139.
Reference list:
Rossiyskiy statisticheskiy ezhegodnik, 2011.Stat.sb./Rosstat.-M.:2011.
ZHuravleva T.A.Metodologiya funktsionirovaniya mekhanizma nalogovogo regulirovaniya na federal nom i regional nom urovnyakh: Dissertatsiya na soisk. dokt. ekonom. nauk. M., 2008.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 gg.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 gg.
Ofitsial nyy sayt Federal noy sluzhby gosudarstvennoy statistiki RF -www.gks.ru
Didovich A.P. Vozmozhnosti formirovaniya effektivnogo nalogovogo mekhanizma v regione // Region: ekonomika i sotsiologiya. 2002. №4. S. 111-122.
ZHuravleva T.A.Metodologiya funktsionirovaniya mekhanizma nalogovogo regulirovaniya na federal nom i regional nom urovnyakh: Dissertatsiya na soisk. dokt. ekonom. nauk. M., 2008.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 gg.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 gg.
Ofitsial nyy sayt Federal noy sluzhby gosudarstvennoy statistiki RF -www.gks.ru
Didovich A.P. Vozmozhnosti formirovaniya effektivnogo nalogovogo mekhanizma v regione // Region: ekonomika i sotsiologiya. 2002. №4. S. 111-122.
Keywords:
tax incentives, investment, the multiplier, technological modernization, investment activity, differentiation, return on assets.
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