Investitsionny tax deduction and peculiarities of its calculation
In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities. Particular attention should be paid to the restoration of investment incentives for income tax; the need to expand th...
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/222 |
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| _version_ | 1849244906690707456 |
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| author | A. F. Dyatlova Z. K. Nazhmutdinova |
| author_facet | A. F. Dyatlova Z. K. Nazhmutdinova |
| author_sort | A. F. Dyatlova |
| collection | DOAJ |
| description | In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities. Particular attention should be paid to the restoration of investment incentives for income tax; the need to expand the rights of regional and local authorities in the provision of benefits for taxes credited to the relevant budgets; tax incentives for business. |
| format | Article |
| id | doaj-art-43c6751db6284ddaafda2263db406b21 |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2020-01-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-43c6751db6284ddaafda2263db406b212025-08-20T03:59:00ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01040136152221Investitsionny tax deduction and peculiarities of its calculationA. F. Dyatlova0Z. K. Nazhmutdinova1IA. Kikot Moscow University of the Ministry of Internal Affairs of the Russian FederationRussian Federal tax service № 18In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities. Particular attention should be paid to the restoration of investment incentives for income tax; the need to expand the rights of regional and local authorities in the provision of benefits for taxes credited to the relevant budgets; tax incentives for business.https://www.pp-mag.ru/jour/article/view/222income taxtax benefitinvestment activityinvestment tax deductioncapital investmentsdepreciation groupdeduction limit |
| spellingShingle | A. F. Dyatlova Z. K. Nazhmutdinova Investitsionny tax deduction and peculiarities of its calculation Путеводитель предпринимателя income tax tax benefit investment activity investment tax deduction capital investments depreciation group deduction limit |
| title | Investitsionny tax deduction and peculiarities of its calculation |
| title_full | Investitsionny tax deduction and peculiarities of its calculation |
| title_fullStr | Investitsionny tax deduction and peculiarities of its calculation |
| title_full_unstemmed | Investitsionny tax deduction and peculiarities of its calculation |
| title_short | Investitsionny tax deduction and peculiarities of its calculation |
| title_sort | investitsionny tax deduction and peculiarities of its calculation |
| topic | income tax tax benefit investment activity investment tax deduction capital investments depreciation group deduction limit |
| url | https://www.pp-mag.ru/jour/article/view/222 |
| work_keys_str_mv | AT afdyatlova investitsionnytaxdeductionandpeculiaritiesofitscalculation AT zknazhmutdinova investitsionnytaxdeductionandpeculiaritiesofitscalculation |