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Влияние Ставки Налога На Прибыль На Привлекательность Инвестиционных Проектов

Author

Listed:
  • Зайцева Елена Александровна

    (Нижегородский государственный технический университет им. Р.Е. Алексеева)

  • Кошелев Егор Викторович

    (Нижегородский государственный университет им. Н.И. Лобачевского)

  • Ульянов Арташес Николаевич

    (судостроительная компания ЕК Марин)

Abstract

Исследуется влияние размера ставки налога на прибыль на NPV инвестиционного проекта предприятия. Показано на примере, что NPV проекта возрастает при увеличении ставки налога на прибыль до величины 60-70%. Результат получен для случая линейной и нелинейной амортизации.The article is devoted to the influence of the income tax rate on the NPV of the investment project. It is written as an example that the NPV of a project is going up as the income tax rate goes up to 60-70%. The results are got in both cases: for linear and for non-linear depreciation.

Suggested Citation

  • Зайцева Елена Александровна & Кошелев Егор Викторович & Ульянов Арташес Николаевич, 2010. "Влияние Ставки Налога На Прибыль На Привлекательность Инвестиционных Проектов," Управление экономическими системами: электроннный научный журнал, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования Кисловодский институт экономики и права, issue 24, pages 481-488.
    • Handle: RePEc:scn:007255:14632524
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