FEDERAL-STATE COOPERATION IN THE ADMINISTRATION OF THE INCOME TAX—THE WISCONSIN EXPERIENCE

1959 ◽  
Vol 12 (3) ◽  
pp. 193-203
Author(s):  
NORMAN ADLER
Keyword(s):  
Income Tax ◽  
Federal State ◽  
State Cooperation

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

Federal-State Cooperation: 1903-1956

1957 ◽  
Vol 72 (1) ◽  
pp. 20
Author(s):  
Leroy E. Burney
Keyword(s):  
Federal State ◽  
State Cooperation

The Rise of a New Federalism. Federal-State Cooperation in United States

1939 ◽  
Vol 39 (4) ◽  
pp. 742
Author(s):  
F. D. G. Ribble ◽  
Jane Perry Clark
Keyword(s):  
United States ◽  
Federal State ◽  
New Federalism ◽  
State Cooperation
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