TY - JOUR

T1 - Инвестиционная активность российского бизнеса: связь с нагрузкой по налогу на прибыль организаций

AU - Разуваева, Анастасия Александровна

AU - Покровская, Наталья Владимировна

PY - 2020

Y1 - 2020

N2 - Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

AB - Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

UR - https://www.mendeley.com/catalogue/439e98cd-66f3-3417-b957-2183875d4b2a/

U2 - 10.24891/ia.23.7.800

DO - 10.24891/ia.23.7.800

M3 - статья

VL - 23

SP - 800

EP - 823

JO - МЕЖДУНАРОДНЫЙ БУХГАЛТЕРСКИЙ УЧЕТ

JF - МЕЖДУНАРОДНЫЙ БУХГАЛТЕРСКИЙ УЧЕТ

SN - 2073-5081

IS - 7

ER -