Tregub Ilona Vladimirovna
doktor jekonomicheskih nauk, professor, professor kafedry «Sistemnyj analiz i modelirovanie jekonomicheskih processov»
«Finansovyj universitet pri Pravitel'stve Rossijskoj Federacii» (Finuniversitet), Financial University, Rossija
The paper presents the mechanism of state adjustment of the telecommunications industry companies, providing the additional mobile services (VAS-services), by determining the optimal rates of tax and non-tax payments to the budget. Method is based on the approach of A. Laffer, who showed the possibility of existence an optimal tax rate, which provides, on the one hand, the maximum flow of funds in the budget, on the other hand, preserves the incentives of entrepreneurship. In the present paper, we study the dependence of revenues to the Reserve Fund on the size of the contribution rate and the coefficient of profitability of enterprises providing VAS-services.
State Adjustment, the Telecommunications Industry, Taxation Models
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