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Сравнительный Анализ Различных Принципов Назначения Налоговых Каникул

Author

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  • Аркин В.И. Сластников А.Д.

Abstract

В статье рассматривается модель привлечения инвестиций для создания новых предприятий в реальном секторе с помощью механизма налоговых каникул. В рамках модели, учитывающей стохастическую динамику прибыли предприятия, проводится сравнительный анализ трех принципов назначения налоговых каникул по налогу на прибыль: 1) детерминированной (постоянной) длительности; 2) основанных на сроке окупаемости начальных инвестиций; 3) основанных на уровне прибыли. Для оценки потенциальных возможностей налоговых каникул использован оптимизационный подход к выбору параметров. Критерием оптимальности являются ожидаемые приведенные налоговые поступления от создаваемого предприятия в консолидированный бюджет. В качестве показателей для сравнения взяты уровень инвестирования (характеризующий время прихода инвестора), NPV инвестора от создаваемого предприятия, а также ожидаемые приведенные налоги от создаваемого предприятия в федеральный и региональный бюджеты. Сравнение проведено для трех видов налоговых освобождений по налогу на прибыль, используемых в российской практике: полных, региональных и частичных.

Suggested Citation

  • Аркин В.И. Сластников А.Д., 2016. "Сравнительный Анализ Различных Принципов Назначения Налоговых Каникул," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 52(3), pages 78-91, июль.
    • Handle: RePEc:scn:cememm:v:52:y:2016:i:3:p:78-91
    Note: Москва
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    References listed on IDEAS

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