Tax incentives for the economic activity of small businesses
In article it is shown that the developed structure of the Russian small business doesn't answer problems of modernization of economy, taking into account features of subjects of small business necessity of strengthening of a role of a tax policy for regulation of their activity is given reason...
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Международный центр научно-исследовательских проектов
2012-08-01
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Series: | Sovremennye Tehnologii Upravleniâ |
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Online Access: | http://sovman.ru/en/article/2004/ |
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doaj-0b458844c5604f7d913038c952ec049d2020-11-24T23:05:01ZrusМеждународный центр научно-исследовательских проектов Sovremennye Tehnologii Upravleniâ2226-93392012-08-012004Tax incentives for the economic activity of small businessesImanshapieva Mazika MusabekovnaMusaeva Haybat MagomedtagirovnaIn article it is shown that the developed structure of the Russian small business doesn't answer problems of modernization of economy, taking into account features of subjects of small business necessity of strengthening of a role of a tax policy for regulation of their activity is given reason. The expediency of introduction in the Tax code of the Russian Federation of concepts «subjects of small business», «the small innovative enterprise» is proved. Necessity of specification of conditions and signs of reference of the organizations to subjects of small-scale business is revealed at application of the simplified system of the taxation. The expediency of change of existing approaches to formation of tax base at application of the general system of the taxation is established and recommendations about tax stimulation of economic activity of subjects of small business are offered.http://sovman.ru/en/article/2004/subjects of small business economy taxes the system special tax modes development stimulation activity innovations privileges support modernization. |
collection |
DOAJ |
language |
Russian |
format |
Article |
sources |
DOAJ |
author |
Imanshapieva Mazika Musabekovna Musaeva Haybat Magomedtagirovna |
spellingShingle |
Imanshapieva Mazika Musabekovna Musaeva Haybat Magomedtagirovna Tax incentives for the economic activity of small businesses Sovremennye Tehnologii Upravleniâ subjects of small business economy taxes the system special tax modes development stimulation activity innovations privileges support modernization. |
author_facet |
Imanshapieva Mazika Musabekovna Musaeva Haybat Magomedtagirovna |
author_sort |
Imanshapieva Mazika Musabekovna |
title |
Tax incentives for the economic activity of small businesses |
title_short |
Tax incentives for the economic activity of small businesses |
title_full |
Tax incentives for the economic activity of small businesses |
title_fullStr |
Tax incentives for the economic activity of small businesses |
title_full_unstemmed |
Tax incentives for the economic activity of small businesses |
title_sort |
tax incentives for the economic activity of small businesses |
publisher |
Международный центр научно-исследовательских проектов |
series |
Sovremennye Tehnologii Upravleniâ |
issn |
2226-9339 |
publishDate |
2012-08-01 |
description |
In article it is shown that the developed structure of the Russian small business doesn't answer problems of modernization of economy, taking into account features of subjects of small business necessity of strengthening of a role of a tax policy for regulation of their activity is given reason. The expediency of introduction in the Tax code of the Russian Federation of concepts «subjects of small business», «the small innovative enterprise» is proved. Necessity of specification of conditions and signs of reference of the organizations to subjects of small-scale business is revealed at application of the simplified system of the taxation. The expediency of change of existing approaches to formation of tax base at application of the general system of the taxation is established and recommendations about tax stimulation of economic activity of subjects of small business are offered. |
topic |
subjects of small business economy taxes the system special tax modes development stimulation activity innovations privileges support modernization. |
url |
http://sovman.ru/en/article/2004/ |
work_keys_str_mv |
AT imanshapievamazikamusabekovna taxincentivesfortheeconomicactivityofsmallbusinesses AT musaevahaybatmagomedtagirovna taxincentivesfortheeconomicactivityofsmallbusinesses |
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1725627910519259136 |