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Tax planning and its role in the development of small business

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

The essence of tax planning is revealed in the scientific article. International experience of taxation of small business, the liability for non-payment taxes in different countries are considered. Bids for a system of taxation for small business, according to the Tax Code. Effective instruments of tax regulations are offered.

Keywords:Tax planning, off-budget funds, the taxpayer, tax optimization, tax regimes, tax system, tax minimization, government regulation, tax regulation, tax instruments.
 

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Citation link:
Borobov V. N. Tax planning and its role in the development of small business // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№05-06. -С. 3-7
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