Grebeshkova I.A., Mandroshchenko O.V. —
Corporate Tax Burden Under the Conditions of Robotic Production
// Taxes and Taxation. – 2019. – ¹ 6.
– P. 10 - 21.
DOI: 10.7256/2454-065X.2019.6.30261
URL: https://en.e-notabene.ru/ttmag/article_30261.html
Read the article
Abstract: Movement of Russia's economy towards robotic production should be reinforced by making companies ready for such shift. In this article the authors focus on what conditions are needed for the development of robotic economy in terms of regulation of corporate tax burden. The subject of the research is the methods of state regulation of corporate tax burden under the conditions of robotic economy. The aim of the research is to develop tax regulation tools, in particular, rebates for main tax and levy rates destined to encourage companies to transfer to robotic production. In their research the authors have applied such methods as analysis and synthesis, systems approach, multivariate statistics methods and economic and mathematical methods. As a result of their research, the authors prove the need to develop new tax instruments that would either change behavior of economic entities towards robotic production or encourage futher shift of companies to robotic economy in case companies have been already taken some step in this direction. The authors offer to develop rebates for main tax rates, VAT and insurance rates for companies that prove to be efficient in adopting robotic production. The main requirement for applying to such rebates would be positive dynamics of productivity indicators for the period rebates are granted for.