Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Assessment of budgetary efficiency of reforming of taxation of managing subjects profit
Available online: 8 June 2012 Subject Heading: Taxation JEL Classification:
In article it is noted that in the conditions of imperfection of a market mechanism there is a question of expediency of differentiation of an effective rate of a profit tax. The assessment of influence of a profit tax of the enterprises on the budget income taking into account branch structure of the industry, but without special research of return impact of change of the budgetary expenses on economic processes in a national economy is considered. It is concluded that only the introduction of modern scientific and technical progress by remaining at the disposal of businesses profit will increase profitability up to those sizes which are sufficient to stabilize and further increase the revenues of the consolidated budget. Keywords: tax, income, benefits, budget, performance |
ISSN 2311-8709 (Online)
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