Reference:
Gudkov A.A., Dedkova E.G..
Tax incentivization of export-oriented non-resource companies
// Taxes and Taxation. – 2019. – № 11.
– P. 50-62.
DOI: 10.7256/2454-065X.2019.11.31555.
DOI: 10.7256/2454-065X.2019.11.31555
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Abstract: The subject of this research is the tax mechanisms of incentivizing export activity of the companies of various sectors in the conditions of changing conjecture of the world market. The authors examine different aspects of incentivizing tax measures for expansion of export activity through the systems of tax benefits in form of tax rates reduction regarding separate taxes and fees, or tax exemption on part of the object of taxation, etc. Special attention is given to the possibilities of introduction of special tax regime for export-oriented non-resource companies. Methodological framework is comprised of the following methods of cognition: scientific inquiry, systemic analysis, synthesis, formation of hypotheses, logical modeling, and graphic constructs. The author’s main contribution into the research of this topic lies in the new interpretation of export-oriented activity of the companies for the purpose of their future incentivization as one of the key practical instruments for conducting state regulatory tax policy. The scientific novelty is based on proposal of a new special tax regime for exporting companies with the aim of incentivizing their activity.
Keywords: tax incentives, tax benefits, export development, taxation, tax, export, economics, VAT, export taxes, non-primary export
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