National Research Nuclear University “MEPhI”, Moscow, Russia; Institute of Comprehensive Exploitation of Mineral Resources of Russian Academy of Sciences, Moscow, Russia:

T. N. Bochkareva, Assistant Professor of a Chair “Financial Management”¹, Senior Researcher², e-mail: tatb40@mail.ru

The competitiveness of non-ferrous metallurgy enterprises as a prerequisite for their successful work in the World Trade Organization depends essentially on the tax burden. This article gives the assessment of the current state of industry. There are defined the main activities of non-ferrous metallurgy enterprises, required for improvement of their competitiveness. There are considered the possibilities of application of measures of state support of Russian commodity producers after Russia's accession to the World Trade Organization. Use of different sources of measures' financing is recommended for improvement of competitiveness of non-ferrous metallurgy enterprises. Preconditions of this use are considered. Author of this article carried out a performance evaluation of individual proposals on the example of one of the largest Russian companies — MMC “Norilsk Nickel”. There are considered the possibilities of the tax burden reduction at non-ferrous metallurgy enterprises, and the use of the released funds for their competitiveness' increasing. There is discussed the possibility of application of different tax administration measures for targeted use of released funds, taking into account the changes in the tax laws, which became efficient on January 1, 2015.

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