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Preferential Tax Rate on Enterprise Profit as Stimulus of Economic Development

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Author(s): I. V. Kolupayeva | N. I. Prikhodko

Journal: Economics of Development
ISSN 1683-1942

Volume: 60;
Issue: 4;
Start page: 98;
Date: 2011;
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Keywords: Tax Code | tax on profit of enterprise | taxpayer | preferential tax rate.

ABSTRACT
In the article a current legislation that determines the rates of profits tax of enterprises is considered in detail. Special rates of tax on profit for the different economic agent categories are analyzed. The limitations of preferential tax rate using are determined. The thesis that using zero rate of tax on profit of enterprise will assist to stimulate reinvestment of income, expansion of production, as a result in general – will assist to develop economy is founded.

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