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The role of taxation in the development of the entity in small business of Russia

Borobov Vasilii Nikolaevich  (Doctor of Economic Sciences, Professor, Scientific and educational center of the Moscow State University of Instrument Engineering and Computer Science)

The role of taxation is revealed in the scientific article for small businesses. The tax systems of several foreign countries are considered using various tax incentives. Analyzes of the economic indexes of small business’ activity, their share in the GDP of the government. The measures relating to the further improvement of the system of taxation and tax policy in general on the level of the government and municipalities are offered.

Keywords:Tax code, tax credits, tax law, small business, the competitive environment, the government support, the simplified system of taxation, tax management, tax climate, the patent system, tax control
 

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Citation link:
Borobov V. N. The role of taxation in the development of the entity in small business of Russia // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№01-02. -С. 9-12
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