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  • Оптимальная стратегия управления ставкой налога на прибыль организаций в регионе (на примере Пермского края)

Article

Оптимальная стратегия управления ставкой налога на прибыль организаций в регионе (на примере Пермского края)

Ars Administrandi. 2012. № 3. С. 55-69.

The research deals with the problem of fi nding the optimal region policy for the corporate profi t taxation and investment rate control. The comparison of the current regional government policy with the optimal one revealed that the current policy is not optimal, as there are no incentives for the corporate sector to increase the investment rate under the infl uence of corporate tax reduction. The analysis of the solution sensitivity showed that the policy of increasing the government investment  rate by the social contract about enlarging of the maximum government investment rate restriction in the system of budget expenditures is optimal.