РОЛЬ НАЛОГА НА ПРИБЫЛЬ В ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ
The role of tax on profit in investment activity

Summary/Abstract: The methodology of taxation has a great influence on investment climate in the country. Taxation is an indirect form of the regulation of investment processes and that is why it determines the financial possibilities of enterprise to conduct this processes. A broad range of objective and subjective factors limits the realization of investment processes. From the point of view of enterprise the value of the rate of tax on profit affects the size of profit at enterprise’s disposal directly, and thus affects its investment possibilities. So, the tax on profit is the specific limitation of production on an expanded scale, and state can affect the investment activity of enterprises by changing profit tax charge. The traditional methods of the stimulation of the investments with the help of tax on profit are depreciation policy, investment privileges, investment tax credit, etc. For activating investment processes it is necessary to use such methods of tax stimulation as tax credit, investment tax privileges, low tax rates, tax holidays. A very important stimulus increasing the technological potential of enterprises is financial leasing. The implementation of differentiated rates of tax on profit for the various branches of the national economy is also justifiable and logical.

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