The benefits in the tax system of organizations and evaluate their incentive role

Feoktistova Tat'jana Viktorovna; Melihov Valerij Jur'evich

Authors: Melihov Valerij Jur'evich
PhD, Associate Professor, Dean of the Faculty of Economics and Law
Russia, Kursk Institute of Social Education
leskova.i@yandex.ru

Feoktistova Tat'jana Viktorovna
PhD, Associate Professor of Economics and Finance
Russia, Financial University under the Government of the Russian Federation, Kursk branch
leskova.i@yandex.ru
Abstract: Tax incentives as a tool of regulation of the economy and the social sphere. The technique of calculation of efficiency of tax benefits. Assessed the effectiveness of tax incentives in the Kursk region.
Keywords: tax benefit of, regulation, boost the economy and social sphere.

Categories of article:

Read also

No items found

Suggested citation: Melihov Valerij Jur'evich , Feoktistova Tat'jana Viktorovna
The benefits in the tax system of organizations and evaluate their incentive role// Modern Management Technology. ISSN 2226-9339. – #7 (55). Art. # 5506. Date issued: 2015-07-08 . Available at: https://sovman.ru/en/article/5506/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.

References

Analytical Report on the evaluation of the 2012 budget and social efficiency provided by the regional tax incentives [Analiticheskaja zapiska o rezul’tatah ocenki za 2012 god bjudzhetnoj i social’noj jeffektivnosti predostavljaemyh regional’nyh nalogovyh l’got]. The Administration of Kursk Region. Access http://adm.rkursk.ru/index.php?id=13&mat_id=20456.
Tax Code of the Russian Federation. Parts one and two [Nalogovyj kodeks Rossijskoj Federacii. Chasti pervaja i vtoraja]. Moscow. Prospekt, KnoRus, 2013. 848 p.
On the main directions of tax policy of the Russian Federation for 2012 and the planning period of 2013 and 2014 [Ob osnovnyh napravlenijah nalogovoj politiki Rossijskoj Federacii na 2012 g. i na planovyj period 2013 i 2014 gg.]. Federal Tax Service. Access: http://www.minfin.ru/ru/.
About the transport tax. Kursk region Law of 21.10.2002g. Number 44 WKO [O transportnom naloge. Zakon Kurskoj oblasti ot 21.10.2002g. № 44-ZKO].
On the reduction of the tax rate corporate income tax payable to the regional budget, for certain categories of taxpayers. the Law of the Kursk region of 14.12.2010g. Number 112, WKO [O ponizhenii nalogovoj stavki naloga na pribyl’ organizacij, podlezhashhego zachisleniju v oblastnoj bjudzhet, dlja otdel’nyh kategorij nalogoplatel’shhikov. Zakon Kurskoj oblasti ot 14.12.2010g. № 112-ZKO].
On the property tax of organizations, the Law of the Kursk region of 26.11.2003. Number 57 WKO [O naloge na imushhestvo organizacij. Zakon Kurskoj oblasti ot 26.11.2003g. № 57-ZKO].
Report on income tax payments to the budget system of the Russian Federation on the basic types of economic activity the form № l-HOM [Otchet o postuplenii nalogovyh platezhej v bjudzhetnuju sistemu Rossijskoj Federacii po osnovnym vidam jekonomicheskoj dejatel’nosti forma № l-HOM]. Access: http://www.nalog.ru/rn46/.
Report on the tax base, and the structure of charges for corporate income tax the form number 5-P [Otchet o nalogovoj baze i strukture nachislenij po nalogu na pribyl’ organizacij forma № 5-P]. Access: http://www.nalog.ru/rn46/.
Report on the tax base, and the structure of charges for local taxes the form number 5-MN [Otchet o nalogovoj baze i strukture nachislenij po mestnym nalogam forma № 5-MN]. Access: http://www.nalog.ru/rn46/.
Report on the tax base, and the structure of charges for property tax form number 5 NIO [Otchet o nalogovoj baze i strukture nachislenij po nalogu na imushhestvo organizacij forma № 5-NIO]. Access: http://www.nalog.ru/rn46/.
Report on the tax base and structure of charges on transport tax Form number 5-TH [Otchet o nalogovoj baze i strukture nachislenij po transportnomu nalogu forma № 5-TN]. Access: http://www.nalog.ru/rn46/.
Sonichev A. Effectiveness of tax incentives [Jeffektivnost’ nalogovyh l’got]. Access http://taxpravo.ru/blog/statya-167631-ffektivnost_nalogovyih_lgot.