Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


реформа корпоративного налогообложения

Tax Reform of Corporate Income Tax on State Level in the USA

Introduction. In proposing reforms for the corporate income taxation, it is necessary to consider the incentives generated by the current system of taxation and the effects that changing those incentives would have the significant impact on the economic behavior. Analysis. This paper proves that economic development policies and reform of income corporate taxation can significantly affects the growth of a state area, that increases in the growth of a local economy can benefits the overall national economy.