2016 №2 (51) Article 16

E.Yu. Liskina

Corporate taxation: comparing models. P. 161- 181.

UDC 336.202.532

The paper analyzes and compares the mathematical and the factual models of corporate taxation, which were used in Russia till 2013. The article maintains that the factual model is more profitable for entrepreneurs than the mathematical one. The article analyzes two modifications of the factual model, which take into consideration the change of tax law of the Russian Federation (2014–2015). The analysis of these models shows that factual model of taxation has a number of economic disadvantages, such as a bigger tax burden on small businesses, abolition of special tax laws, moonlight economy. Small businesses are suffocated because of bigger companies, local services and products get more and more expansive. The article uses corporate tax rate in the Ryazan region to illustrate the situation.

Mathematical modeling, arithmetic progression, corporation tax, taxes and revenues, tax burden.

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