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Politics and Society
Reference:

Vasiliev, A. V. Prices, Infl ation, Taxes, Innovative Development

Abstract: The article is devoted to taxation systems of Russia, European countries and USA and gives their comparative analysis. It is determined that the fl at tax scale used in Russia has certain drawbacks in comparison with the progressive scale of taxes used in the USA and European countries. The progressive scale keeps prices down and decreases infl ation as well as promotes the innovative development of industrial activity. Moreover, the American system of taxation which represents part of the entire profi t but not just certain economic indicators simplifi es accounting and control by tax authorities.

Keywords:

tax rate, flat and progressive tax scales, taxable base, taxation of legal entities, innovative development, profi t tax, value-added tax, property tax, unifi ed social tax.

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