Taxes in the System of Methods of Financial Regulation of Entrepreneurial Activity in Industry
https://doi.org/10.26794/1999-849X2023-16-6-131-141
Abstract
The subject of the study is the instruments of tax regulation of industrial enterprises in the Russian Federation. The purpose of the work is to determine the degree of effectiveness of the use of individual instruments of tax regulation of industrial enterprises on the example of the holding “Norilsk Nickel”. The article examines the main areas of support for industrial enterprises through the use of incentive tax incentives for organizations that develop and produce high-tech goods. The paper considers the application of the institute of consolidated group of taxpayers on the example of an industrial company and concludes that the share of reduction of corporate income tax as a result of the application of the institute of consolidated group of taxpayers (CGT) in the total amount of tax as a percentage has increased threefold. So, for 20182022. the reduction in corporate income tax due to its redistribution between the participants of the CGT amounted to 14913.38 million rubles. despite the fact that the share of reduction of corporate income tax due to the use of CGT in the total amount of tax has increased to 10%. The high efficiency of the use of reserves for doubtful debts has also been established, which allows saving significant funds.
About the Author
E. Yu. Sidorova
Financial University; RUDN University
Russian Federation
Russian Federation
Elena Yu. Sidorova — Dr. Sci. (Econ.), Assoc. Prof., Prof. of Department of Taxes and Tax Administration; Professor Department of Finance and Credit of the Faculty of Economics
Moscow
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Review
For citations:
Sidorova E.Yu. Taxes in the System of Methods of Financial Regulation of Entrepreneurial Activity in Industry. Economics, taxes & law. 2023;16(6):131-141. (In Russ.) https://doi.org/10.26794/1999-849X2023-16-6-131-141
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