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Tax regulation of the russian economy real sector crediting

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dc.contributor.author Orlova M.
dc.contributor.author Adigamova F.
dc.contributor.author Nasyrova V.
dc.contributor.author Salmina S.
dc.date.accessioned 2020-01-22T20:34:46Z
dc.date.available 2020-01-22T20:34:46Z
dc.date.issued 2019
dc.identifier.issn 0975-8364
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/157967
dc.description.abstract © 2019, Research Trend. All rights reserved. This article is devoted to one aspect of the tax regulation of the credit policy of banks in relation to the real economy – the possibility of differentiating tax rates on profits of banks. The Russian model of tax does not involve the differentiation of tax rates on income, including for banks. The study showed that differentiation of the profit tax rates of banks would release financial resources to banks for lending to the real sector, which in turn, will cover the need for short-term and long-term loans to the real economy in order to update the fixed assets, innovation and creating added value. The application of differentiated rates of tax on income will bring the multiplier effect in the direction of both tax and non-tax revenues. So, by expanding the resource base of the enterprises, will increase the amount of taxes paid to the budget due to the expansion and creation of added value.
dc.relation.ispartofseries International Journal on Emerging Technologies
dc.subject Banks
dc.subject Credits for the real sector of the economy
dc.subject Differentiation in rates of tax
dc.subject Interest rates on loans
dc.subject Tax banks
dc.subject Tax regulation
dc.subject Taxation
dc.title Tax regulation of the russian economy real sector crediting
dc.type Article
dc.relation.ispartofseries-issue 2
dc.relation.ispartofseries-volume 10
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 34
dc.source.id SCOPUS09758364-2019-10-2-SID85074631229

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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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