About differentiation of the tax profit

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On the basis of a system of indicators - signs and criteria justified differentiation industrial enterprises in the group for a more optimal taxation of their profits. Proposed the algorithm for calculating the profits tax rate. The classification matrix is proposed by industry groups, defining the level of rates for each of them based on the algorithm in conjunction with the level of production efficiency. States that each enterprise compliance regulated classification parameters will go to each of them in the correct group, and the system of taxation, based on this approach, to operate automatically and contribute to stabilization of economy.

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Tax profit, regulatory function, tax rate, differentiated approach, the effectiveness of profit taxation

Короткий адрес: https://sciup.org/14875987

IDR: 14875987

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