Tumanyants K.A., Soboleva E.D. Effect of tax rate decrease for the object "income minus expenses" at the simplified taxation system

Tumanyants K.A.

Candidate of Economic Sciences, Associate Professor, Department of Economic Theory and Economic Policy, Volgograd State University, Volgograd (tka210@gmail.com)

Soboleva E.D.

2^nd year Master Program student, Institute of World Economy and Finance, Volgograd State University, Volgograd (htes@volsu.ru)

Abstract.

In the article the authors estimate the effect of income minus expenses tax rate decrease from 15% to 10% in the context of a simplified taxation system in Rostov region since 2009. While comparing Rostov region with Volgograd region, where such decision wasn’t made, authors come to the conclusion about positive influence of lower tax rate on entrepreneurial activity in the region. In particular, the calculations in the article showed that the additional tax increase assessed in prices of 2008, during four years after the rate decrease, according to calculations made by the authors, makes up from 40 to 60%.

Key words: incomes, expenses, simplified taxation system, tax rate, tax base, Volgograd region, Rostov region, small business.

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