Abdusalim M. Abdulgalimov ¹, Visradi V. Anasov ¹, Zina A. Arsakhanova ¹, Ramazan A. Nabiev ²

Affiliations
1 Chechen State University, 32, str. A. Sheripova, Grozniy, Chechen Republic, 364000, RU
2 Astrakhan State Technical University, 16, str. Tatischeva, Astrakhan, 414056, RU

Abstract

Objectives: The article substantiates the necessity of the development of corporate income taxation as a factor of the economic growth of regions. The purpose of the study is to establish an effective system of corporate income taxation, taking into account the specifics of the tax base in various regions. Methods/Statistical Analysis: In an effort to reach the above-mentioned goal, the methods of theoretical and empirical research were used. The authors applied a systematic approach to analyzing the methods of corporate income taxation, making it possible to identify the economically viable method of profit taxation. A unique feature in studying the methodology of taxation is the proposal of a differentiated approach to the application of corporate income taxation methods depending on the state of the tax base. Findings: As opposed to the proportional taxation method, introduced in the Russian business life, the proposed methods of progressive and differentiated application of the tax on profits rate for corporations make it possible to specify the actual tax rate corresponding to the economic climate in a region. Applications/Improvements: The key methods for income taxation related to companies in conditions of the developing economy have been identified. They can be used up to design a development strategy for the taxable base at the regional level. The proposed methods were identified as alternate solutions to the methodological problems in corporate income taxation.

Keywords

Corporate Income Tax, Fiscal Policy, Progressive Taxation Method, Proportional Taxation Method, Tax Rate Differentiation Method.

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Abdusalim M. Abdulgalimov ¹, Ramazan A. Nabiev ², Zina A. Arsakhanova ¹, Olga F. Omarova ³

Affiliations
1 Chechen State University, 32, str. A. Sheripova, Grozniy, Chechen Republic, 364000, RU
2 Astrakhan State Technical University, 16, str. Tatischeva, Astrakhan, 414056, RU
3 Daghestan State University, 43a, str. M.Gadzhieva, Makhachkala, Daghestan Republic, 367000, RU

Abstract

Objectives: This article substantiates the problem of development of the foreign trade turnover as the factor of an economic growth. The purpose of the study is to model an optimal structure of the foreign trade turnover. Methods: The authors applied a systematic approach, the methods of analysis and synthesis, the method of an economic modelling. Findings/ Results: It was proposed to introduce the notion of "the price of import" into scientific discourse which jointly with the real price of imported goods comprises the realized price of these goods. The approach to modelling the situation in the region's economy changing under the influence of changes in the structure of the gross domestic product was proposed. The uniqueness of the study is a proposal made for developing countries about a necessity of a differentiated approach to importing in its classic definition and entry of basic daily products. Significance: The "price of import" proposed for introduction into scientific discourse allows the cost of the import, if it is reasonable in the existing economic situation or it is better to use these funds for organization of production. The model of valuation of the gross domestic product being influenced by the import and export allows evaluating the situation in the foreign trade turnover of the region.

Keywords

Export, Foreign Economic Activity, Foreign Trade Turnover, Import, The Price of Import.

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