Taxation and production efficiency

The paper presents the tax system, stimulating the production efficiency in industrial enterprises. Using optimization modeling the author shows that on the basis of the tax on material resources, i.e., costs that are not included in the value added, tax system contributes to the efficient functioning of industrial enterprises. The venture will be interested in the reduction of material costs, which will lead to increased profits that due to the lack of income tax can be used for enterprise development, the intensification of the innovation process. Lack of insurance payments leads to a reduction in the tax burden on the enterprise, promotes the exit from the shadow wage. The abolition of VAT to eliminate the deficiencies associated with this tax.