Investitsionny tax deduction and peculiarities of its calculation
| Autor: | A. F. Dyatlova, Z. K. Nazhmutdinova |
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| Jazyk: | ruština |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Путеводитель предпринимателя, Vol 0, Iss 40, Pp 136-152 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2073-9885 2687-136X |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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