Tax Advantages as a Tool of Regulation and Stimulation of the Economy
Journal Title: Бізнес Інформ - Year 2013, Vol 2, Issue 0
Abstract
The article identifies the role of tax advantages as tools of regulation and stimulation of economy, their types, and characteristic features and develops a classification of tax advantages. It formalises processes of accounting and reporting about tax advantages of tax payers, mechanisms of their tax control by the state tax inspection. It analyses dynamics and structure of tax advantages of tax payers in Zaporizhzhya oblast in the contexts of individual taxes and types of economic activity. It identifies concentration of tax advantages on individual tax payers. It assesses budget losses incurred in the result of tax advantages on a national scale and Zaporizhzhya oblast scale. It gives recommendations on further development of the system of preferential taxation.
Authors and Affiliations
Aleksey Timartsev
Keywords
Related Articles
- EP ID EP157184
- DOI -
- Views 92
- Downloads 0
Diagnostics of Technical-Technological Base, Organizational Level, Resource and Energy Saving of Enterprise in the Context of Saving of Expense, Zero Defects and Rhythmical Production
In the article, a system for diagnostics of technical-technological base, organizational level, resource and energy saving has been designed. It has been determined that key business indicators of technical-technological...
State Financing and Stimulation of Development of Venture Investment into Models of Open Innovations
The article reveals specific features of overcoming such a disfunction of the market in the sphere of scientific and technical and innovation activity as non-full markets. Result is achieved through mechanisms of state f...
Conceptual Foundations of the Electronic Market Development
The article is aimed at defining the conceptual foundations for development of the electronic market in the context of virtualization of economy. The article uses the dialectic method of scientific knowledge, as well as...
Formation of the Competitive Strategy of a Commercial Bank on the Basis of the Methodology of the Game Theory
The study is devoted to formation of the competitive strategy of a commercial bank on the basis of use of the methodology of the game theory. Competitive strategy is formed under conditions of a game, which has the studi...
Financial Security as the Basis for Stable Development of Ukraine
An important component of the financial policy are measures to ensure the financial security of the State, which are particularly being impacted by the level of integration of the national economy in the global financial...