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Scientific journal “Vestnik NSUEM”

2016 year, number 2

OPTIMIZATION OF THE CHOICE OF TAX SYSTEM OF THE INDUSTRIAL ENTERPRISE

V.V. Titov1, G.V. Gigulskiy2
1Institute of Economics and Industrial Engineering SB RAS, Acad. Lavrentyev ave., 17, Novosibirsk, Novosibirsk region, 630090
2Department of land and property matter of the mayor office of Novosibirsk, Krasny Prospekt, 50, Novosibirsk, Novosibirsk reg., 630091
Keywords: налоговая нагрузка, моделирование, системы налогообложения, налог с оборота, налог с материальных затрат, эффективность производства, tax burden, modeling, systems of taxation, turnover tax, tax on material costs, production efficiency

Abstract

The article presents the system of taxation with no profit taxes, VAT, insurance payments. By means of optimizing modeling it is shown that on the basis of the tax on expenses, which aren’t included in added value, the system of taxation facilitates growth of overall performance of enterprises. They will be interested in decrease of expenses, that will lead to increase of profit, which can be used on development of the enterprise, on activation of innovative process. Lack of insurance payments leads to decrease of tax burden of the enterprise.