scholarly journals The role of the corporate income tax as an automatic stabilizer

2010 ◽  
Vol 17 (6) ◽  
pp. 686-698 ◽  
Author(s):  
Thiess Buettner ◽  
Clemens Fuest
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Automatic Stabilizer

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

scholarly journals THE ROLE OF CORPORATE INCOME TAX AND VALUE ADDED TAX IN THE FORMATION OF BUDGET REVENUES

Agrosvit ◽  
2021 ◽  
pp. 62
Author(s):  
Y. Sus ◽  
N. Boiko ◽  
K. Nazimova ◽  
V. Zalyubovska
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax

THE ROLE OF CORPORATE INCOME TAX IN THE FORMATION OF THE CONSOLIDATED BUDGET OF NORTH OSSETIA–ALANIA

2020 ◽  
Vol 4 (10) ◽  
pp. 43-48
Author(s):  
R. B. KHAPSAEVA ◽  
◽  
Z. B. DZUKAEVA ◽  
Kh. T. KOZYREV ◽  
M. U. KUSOV ◽  
...  
Keyword(s):  
Income Tax ◽  
Distribution Functions ◽  
Corporate Income Tax ◽  
Current Crisis ◽  
The Russian Federation ◽  
Business Entities ◽  
Crisis Conditions ◽  
North Ossetia ◽  
Financial Result

Corporate income tax plays an important role in the tax system of the Russian Federation, fulfilling not only its fiscal purpose, but also to a large extent, implementing regulatory and distribution functions. This tax is of great importance for business entities, since their financial result directly depends on it. Profit taxation issues are of particular relevance in the current crisis conditions associated with the consequences of the coronavirus pandemic.

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