ASSESSMENT OF THE EFFECTIVENESS OF PROVIDING TAX BENEFITS TO BUSINESS ENTITIES ON THE PROPERTY TAX OF ORGANIZATIONS IN THE ASPECT OF ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE

Abstract

In the presented work, an assessment of the effectiveness and expediency of providing tax benefits to business entities on the property tax of organizations in the aspect of ensuring the economic security of the enterprise is carried out. This topic is relevant in modern socio-economic and geopolitical conditions, since the search for new sources and measures to stimulate economic growth is one of the key requirements for ensuring the national and economic security of the Russian Federation. The authors of the study revealed an increase in the amount of accrual of corporate property tax by 7.26%, the volume of investments in fixed assets in annual terms by 44.99%, the availability of fixed assets at full book value at the end of the reporting year by more than 105.6%. Based on the results of economic, statistical, mathematical analyses, generalization of scientific practice, it was determined that the provision of a tax benefit on the property of organizations in the amount of 20-25% with further investment in the main production assets will contribute to an increase in the volume and modernization of fixed and production assets, as well as improve the financial results of economic entities, which, in turn,, will increase the amount of accruals for other taxes.