| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (74), 2020 | | | | ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES | | | Nogovitsyn R. R.
Chair of Economics and Territorial Development Management, Institute of Finance and Economy, M.K. Ammosov North-Eastern Federal University (Yakutsk), PhD (Economics), Professor
Sofronova T. S.
PhD student, Chair of Economics and Territorial Development Management, Institute of Finance and Economy, M.K. Ammosov North-Eastern Federal University (Yakutsk)
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| | | The article analyzes the calculation of revenues not received by the state budget in the Republic of Sakha (Yakutia) over the period between 2009 and 2012 caused by the introduction of the reduced rate of 13,5% for organizations involved in extraction of raw oil. The analysis is based on the reports by the Federal Tax Service, Federal Treasury and the open data of oil extraction enterprises. Results of the analysis allow to conclude that the introduction of the reduced rate for profit tax was an expedient and timely measure aimed at acceleration of investment activity of oil extraction enterprises. As a result of these measures, in 2012 the Republic of Sakha (Yakutia) was able to approach the task of implementation of the institute of consolidated tax-payer groups with a higher share of tax basis with regard to the profit tax within the region. | | Key words: consolidated tax-payer groups, separate subdivision, profit tax for organization, tax preferences, oil extraction industry | | Pages: 208 - 212 |
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