From the point of view of greening production processes, researchers and industrialists, municipal authorities are required to ensure the maximum possible harmlessness of technological processes and the full use of all production waste, and from an economic point of view, there is a need to minimize the costs of an enterprise by maintaining its effective land use tax policy, and the development of incentive methods for the rational use of land. The purpose of the master's thesis is to develop a model of the tax behavior of an industrial enterprise when disposing of production waste on the ground. The analysis was based on the consideration of the technogenic load on the land and soil of the Sverdlovsk region, as well as the study of the existing methods and tools for managing the tax burden of an industrial enterprise in terms of land use. The sources of information were the regulatory legal acts of the Russian Federation, the database of publications of the Russian Science Citation Index, presented on the Elibrary resource, statistical data on the subject under study, and data from the FTS reporting.. In the course of writing the master's thesis, a model of tax evacuation behavior was developed and tested. The use of this model is aimed at reducing the tax burden of the waste- forming enterprise in terms of land use by optimizing tax payments, taking into account the interests of the taxpayer and the environmental situation in the region. An author's approach is proposed to improve the size of payment for the use of land (land tax, rent, normative price of land), which is based on the principle of differentiation of rates, which will lead to the introduction of recycling technologies in order to reduce the area of land occupied. As a result of testing the developed model, a variant of effective tax behavior with the greatest possible economic benefit was identified.
Эколого-экономические аспекты формирования налоговой политики промышленного предприятия при размещении отходов производства на земле: магистерская диссертация
Косточко, К. А. (Author). 2019
Student thesis: Master's Thesis