ABOUT ADDITIONAL BOOSTING GDP GROWTH

The article proposes flexible tax scheme, in which the total tax burden for industrial enterprises is reduced depending on additional growth of production volumes. New method of determination the level of reduction of the tax burden by the governing parameters was developed. It has been demonstrated that the use of flexible tax schemes and method provides for increase of revenues of the consolidated budget of the Russian Federation. The proposed tax system is a modernization of the tax legislation of the Volgograd region of 1997—1998, which, according to the all-Russian magazine «Expert», was one of the best among economic legislations of entities of the Russian Federation. The proposed system of taxation is recommended for consideration by the regional parliaments of the entities of the Russian Federation.

GDP growth, reduction of tax burden, flexible tax scheme, increase of incomes in the budget of the Russian Federation, regional tax legislation, amount of taxes, property tax, profit tax, value added, industrial policy