Zhidkova, E. Yu. Micro simulation study of the concessional taxation of profit at manufacturing plants in Russia: regional aspect

Abstract: The article proves the need for return to concessional taxation of profit at manufacturing plants in Russia with the purpose to modernize and renew their main manufacturing funds. It is evidently shown that the profit of manufacturing enterprises has increased significantly in the country and in Stavropolsky region over the past years. According to the author, it can allow to raise investments of manufacturing enterprises into the basic capital. Studying the taxation experience of foreign states, the author concluded that many foreign countries practice lower tax for manufacturing companies compared to other spheres and branches of economics. Based on the mentioned above, the author suggested his own micro stimulation model of concessional taxation which allows to evaluate tax return, budget losses as well as response of Russian manufacturing enterprises. The study is based on the analysis of the activity of 10 major companies of Stavropolsky region.

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