ESTIMATION OF INFLUENCE OF ADDED COST TAX RATE ON ENTERPRISES’ DEVELOPMENT IN THE REAL SECTOR OF ECONOMY
In the article the complex approach to analysis of added cost tax rate as the tool that influences acceptance of investment decisions is carried out. Features of distribution of tax burden on the buyer and the seller of goods are investigated. The factors influencing tax burden on the buyer and the seller are revealed and proved. The estimation of efficiency of tax burden distribution between the buyer and the seller of goods in a case of tax rate decrease is given. Possible variants of acquisition of investment goods by enterprises are considered. Prospects of use of released money resources as a result of reduction of added cost tax rate are defined.