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Analysis of the impact of special tax regimes for small business financial results

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dc.contributor.author Tufetulov A.
dc.contributor.author Davletshin T.
dc.contributor.author Salmina S.
dc.date.accessioned 2018-09-18T20:39:50Z
dc.date.available 2018-09-18T20:39:50Z
dc.date.issued 2015
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142200
dc.description.abstract © 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article is about taxation of the small business enterprises on simplified system of the taxation are considered. The comparative analysis of the financial results of the company on the general system and simplified system of the taxation under otherwise identical conditions are investigated. Proposed changes to obviate the disadvantages of the tax legislation. As an improvement it is possible to avoid the above-named problems in the simple way: to exclude item 5 from Art. 173 of the Tax Code of the Russian Federation with simultaneous reduction of the top threshold of work on the simplified tax system mode for example by 10 times, i.e. to 6 million rubles. This step would be real support of small business in the production sphere and would lead to that small enterprises in the production sphere would receive serious incentive to development, and the state would raise a collecting of taxes and would receive one more tool in fight against firms engaged encashment.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject General tax regime
dc.subject Profit
dc.subject Profitability
dc.subject Simplified system of the taxation
dc.subject Small business
dc.subject Special tax regime
dc.subject VAT
dc.title Analysis of the impact of special tax regimes for small business financial results
dc.type Article
dc.relation.ispartofseries-issue 1S3
dc.relation.ispartofseries-volume 6
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 503
dc.source.id SCOPUS20399340-2015-6-1S3-SID84924266970


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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