Reduction of the fiscal function of corporate tax: the factors and ways of increase

Economic and Social Changes: Facts, Trends, Forecast

Anna Ivanovna Povarova¹ 

[1] Senior Research Associate at the Department of the Issues of Socio-Economic Development and Management in Territorial Systems, Federal State-Financed Scientific Institution the Institute of Socio-Economic Development of Territories of the Russian Academy of Sciences;

关键词: profit taxation;    corporate tax;    tax preferences;   

DOI  :  10.15838/esc/2014.3.33.14

来源: DOAJ

【 摘 要 】

The 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

【 授权许可】

Unknown