LABOR PRODUCTIVITY AND ENTERPRISE PROFIT TAXATION

Abstract

In article it is considered the results of research the problem of improvement of enterprise profit taxation and ways of its solution. States necessity consideration the inherent connection of level of tax profit with level of production efficiency. Value increase of labor productivity in increase the taxable profit is proved. Search identified reserves of productivity growth induced income tax mechanism. Results of factor economic analysis of inside communication of production surplus of cost with parts of advancing capital are reflected. This enabled to reasons operation mechanism of differentiated method of tax profit enterprises as constructing stabilizer of economy and economic growth to choice the standard of surplus value, standard of profit, structure of capital, interconnected between this and with labor productivity, indicators of differentiation of branch enterprises in groups. Conduct a comprehensive evaluation of efficiency of enterprise profit taxation on the basis of indicator of labor productivity is proposed. Classification matrix on the basis of a system of indicators — signs and criteria is considered by industry groups, defining the level of rates for each of them based on algorithm in conjunction with level of production efficiency for 2016 year.