THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordanc...

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Bibliographic Details
Main Authors: O. S. D’yakonova, A. M. Puzankova
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-06-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/1470