Problem aspects of the taxation of construction business

Authors

A. A. Kizim
Kuban State University, Russian Federation
E. E. Berezovsky
Kuban State University, Russian Federation
A. E. Perova
Kuban State University, Russian Federation

Abstract

The article discusses the controversial issues of taxation in the construction industry. The features of taxation of business operations of developers and contractors are defined. The economic instruments presented in the article are aimed for improving the efficiency of business and tax burden leveling.

Keywords

global competitiveness index, World Economic Forum, Russia, crisis 2008, sanctions

Authors Info

A. A. Kizim

Doctor of Economic Sciences, Professor, Professor of World Economy and Management Department at Kuban State University

E. E. Berezovsky

Candidate of Economic Sciences, Docent of World Economy and Management Department at Kuban State University

A. E. Perova

Candidate of Economic Sciences, Sr. Lecturer, World Economy and Management Department at Kuban State University

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Article Details

Issue

2018 · No. 4 (52)

Section

Sectoral Economics

Publication History

Published 2018-12-07

How to Cite

[1]
Kizim A.A., Berezovsky E.E., Perova A.E. Problem aspects of the taxation of construction business // Economics: Theory and Practice. 2018. No 4 (52). С. 12–18. URL: https://etip.kubsu.ru/article/view/446

License

Copyright (c) 2025 A. A. Kizim, E. E. Berezovsky, A. E. Perova

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.