OPTIMIZATION OF THE CHOICE OF TAX SYSTEM OF THE INDUSTRIAL ENTERPRISE
Abstract
The article presents the system of taxation with no profit taxes, VAT, insurance payments. By means of optimizing modeling it is shown that on the basis of the tax on expenses, which aren’t included in added value, the system of taxation facilitates growth of overall performance of enterprises. They will be interested in decrease of expenses, that will lead to increase of profit, which can be used on development of the enterprise, on activation of innovative process. Lack of insurance payments leads to decrease of tax burden of the enterprise.
About the Authors
V. V. Titov
Institute of Economics and Industrial Engineering SB RAS
Russian Federation
Titov Vladislav V., Doctor of Economics, Professor
Russian Federation
Titov Vladislav V., Doctor of Economics, Professor
G. V. Gigulskiy
City Hall of Novosibirsk
Russian Federation
Gigulskiy Georgiy V., Head of the Department of Land and Property Relations
Russian Federation
Gigulskiy Georgiy V., Head of the Department of Land and Property Relations
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Review
For citations:
Titov V.V., Gigulskiy G.V. OPTIMIZATION OF THE CHOICE OF TAX SYSTEM OF THE INDUSTRIAL ENTERPRISE. Vestnik NSUEM. 2016;(2):127-138. (In Russ.)
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