FUNCTIONAL ASPECTS OF TAXATION THE ORGANIZATIONS’ PROFIT PRODUCING NANO-PRODUCTS

The article has stated that the improvement of taxation of the profit of producers of nano-production must be based on strengthening of the tax regulatory function with simultaneous increase of the quality of the tax control measures. The model of implementation of combined regulatory and control functions of the profit tax of the organizations of nano-industry have been proposed. The advantages of this model, which allows strengthening of stimulating effect on the economic entities of innovation industry, have been justified, including additional indirect financing by means of reduction of the profit tax rate of these organizations and establishing the special taxation mode for them.

tax, tax rate, innovation industry, financial guarantee, nano-production, production of nano-products, government control, taxation, economic entity, special taxation mode