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Economic stimulation of production efficiency on the basis of tax system improving

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Pages: 
68-71
UDC Code: 
336.226(075)
Authors: 
Zhigul'sky G Candidate of Economic Sciences  (jgv@nso.ru)

The article presents the analysis of the impact of the different tax systems on the efficiency of industrial enterprises. The calculations are made on the basis of the perspective planning of the work of machine-building enterprises under different tax systems: the existing one, with the replacement of VAT with the sales tax, the replacement of the profit tax, VAT, insurance payments tax on material costs. This analysis can identify ways to change the tax system and stimulate the improvement of production efficiency.

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