2012, № 13 (149)

Troyanskaya M.A. ENHANCEMENT OF THE ENABLING TAX PROFIT BUSINESS ENTITIESTouched upon the problem of tax support businesses. A comparative analysis of the mechanism of investment tax credits and depreciation, highlighting their strengths and weaknesses. Determined that the corporate income tax is a tool that has the greatest impact on investment activity and investment activity of business entities. The recommendations for the improvement of corporate income tax that enhance its stimulating effects.Key words: functions of the tax, corporate income tax, benefits, investment tax credits, depreciation policy, depreciation bonus, incentives

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1. Dadashov, A. Z. Tax mechanism regulating investment activity / A. Z. Dadashev // Economist. — 2008. — № 5. — P. 82–90.

2. Bashkirova, N. N. Suspension of tax policy as a tool of innovation / N. N. Bashkirova // Finance and Credit. — 2008. — № 39. — P. 47–55.

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About this article

Author: Troyanskaya M.A.

Year: 2012

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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