НАЛОГОВАЯ РЕФОРМА КОРПОРАТИВНОГО НАЛОГА НА ПРИБЫЛЬ НА РЕГИОНАЛЬНОМ УРОВНЕ В США

Abstract

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. Corporate income taxation can hinder the competitiveness of domestic industry by discouraging local investment in favor of investment in areas where corporate income tax rates are lower or where the tax is not levied. There are the examples of tax reforms of corporate income tax in States of Kansas, North Caroline, Michigan. Conclusion. This paper shows that R&D tax credits and State Business Tax Incentive Programs have significant and positive impacts on the growth of high-technology sector in the states.