Theory of Effect of Corporate Income Tax on Optimal Production
Pages : 232-235, DOI: https://doi.org/10.14741/ijmcr/v.12.3.5Download PDF
This article is devoted to the theory of the effect of corporate income tax on optimal production, and the effect of corporate taxes on investment and entrepreneurship is considered as a central issue of both public finance and development. If the average effective tax rate on profit is high, then the effect of the tax on the optimal output volume is studied to bring it closer to the optimal output of the risk-insensitive firm.
Key words: profit, corporate income tax, enterprise, investment, production.