Статья "Reduction of the fiscal function of corporate tax:..."

Наименование статьиReduction of the fiscal function of corporate tax: the factors and ways of increase
Страницы180
АннотацияThe article continues the series of publications on research into tax administration issues *. Profit tax is one of the main tools of tax policy. It fulfills not only a fiscal, but also a regulatory function, allowing the state to influence the pace of economic development. However, despite the relatively high rate equal to 20%, the receipt of profit tax, primarily in the regional budgets has reduced in recent years. The article considers the factors that reduce mobilizing functions of profit tax. It highlights the individual provisions of the tax legislation that influence the effectiveness of the fiscal policy in the sphere of profit taxation. The analysis of these provisions offers some options for improving the existing mechanism of profit administration that makes it possible to achieve an optimal balance between fiscal and regulatory functions of corporate tax.
Ключевые словаprofit taxation, corporate tax, tax preferences
ЖурналEconomic and social changes: facts, trends, forecast
Номер выпуска3
Автор(ы)Поварова А. И.
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