About actuality the principles of new classic on solve the problem modernization of enterprises tax profit

Abstract

It is considered the methodological, theoretical and practical significance of the principles of new classical marginalist theories of price, marginal utility and the economics of social welfare in the additional substantiation of the necessity of applying a differentiated method of enterprises profit taxation and its elements. This constitutes the purpose of the article. As a result of the research, it is concluded that the marginalist theory of price does not contradict the principles of the theory of surplus value, according to which the main indicators — the criteria for classifying enterprises into groups — are the rate of surplus value, the rate of profit and the organic composition of capital. It additionally substantiates the sectoral level of differentiation of enterprises on the basis of these indicators, taking into account the laws of increasing, diminishing and constant returns, and the possibility of resolving the dilemma between equality and efficiency.