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Совершенствование Налогообложения Прибыли Организаций С Учетом Рентабельности Активов

Author

Listed:
  • Журавлева Татьяна Александровна

    (Финансовый университет)

Abstract

В статье анализируются возможные подходы к применению налоговых стимулов в виде дифференциации ставок по налогу на прибыль организаций для активизации инвестирования в технологическую модернизацию экономики России. Предлагается методика формирования ставок налога на прибыль организаций в зависимости от сложившейся рентабельности по видам экономической деятельности в структуре экономики России.The paper analyzes various approaches to using tax incentives by way of differentiation of corporate profit tax rates to boost investment in the technological modernization of the Russian economy. A methodology of corporate profit tax rate formation is proposed based on the existing profitability of businesses in the economic structure of Russia.

Suggested Citation

  • Журавлева Татьяна Александровна, 2014. "Совершенствование Налогообложения Прибыли Организаций С Учетом Рентабельности Активов," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 58-63.
    • Handle: RePEc:scn:031101:15724673
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