Financial support of local communes: fiscal aspect
Journal Title: Право та державне управління - Year 2017, Vol 2, Issue
Abstract
This article describes the ways of increasing the financial provision of local communities through the mechanisms of increasing the tax base. The mechanism describes a gradual increase in the revenue base of local budgets due to an increase in the personal income tax, which will be secured through appropriate creation of new jobs, investment activity of enterprises. Investment activity of enterprises can be activated as a result of changes in the administration of corporate income tax, changes in the approach to its taxation. The article presents indicators related to the administration of income tax. As a suggestion for improvement, the practice of tax collection applied by the Estonian government, according to which the corporate profits are taxed in a differentiated manner, is brought about – and part of the profit, which is directed to the restoration of fixed assets, is not subject to taxation. It is assumed that differentiated taxation of income tax will change the company’s policy of evasion from the payment of income tax through the use of “optimization” schemes to intensify investment activities of enterprises.
Authors and Affiliations
Д. Т. Бікулов
Keywords
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