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Analysis of the socio-economic impact of preferential taxation of small business in the Russian Federation

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Pages: 
63-68
UDC Code: 
368.01:351.72
Authors: 
Grinkevich A Candidate of Economic Sciences  (Nasty_saturn@mail.ru, nasty_satum@mail.ru)

Social and economic productivity of application of the special tax modes by small business entities is analyzed, shortcomings of system of the taxation of small business on the basis of the special tax modes are systematized, the assessment of consequences of the discussed and planned innovations in a tax policy concerning small business entities is given.

Files: 
References: 
1. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federacii na 2015 god i na planovyy period 2016-2017 godov: odobr. Pravitelstvom Ros. Federacii 1 iyulya 2014 g. Dostup iz sprav.-pravovoy sistemy <<KonsultantPlyus>>, versiya <<Prof>>.

2. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federacii na 2016 god i na planovyy period 2017-2018 godov. Dostup iz sprav.-pravovoy sistemy <<KonsultantPlyus>>.

3. Effektivny li specialnye nalogovye rezhimy dlya malogo i srednego predprinimatelstva? // Nalogovaya politika: itogi goda i perspektivy: HI Vseros. nalog. forum, 3-4 dek. 2015 g. URL: http://www.tpprf.ru/ru/interaction/legislative/60812 (data obrashcheniya: 09.12.2015).

4. Ob uproshchennoy sisteme nalogooblozheniya, ucheta i otchetnosti dlya subektov malogo predprinimatelstva: Feder. zakon Ros. Federacii ot 29 dek. 1995 g. no 222-FZ (utratil silu).

5. Grinkevich L.S., Doroshenkov A.S. Nalogooblozhenie malogo biznesa v Rossiyskoy Federacii // Finansy i kredit. 2010. no 41. S. 34-39.

6. Grinkevich A.M. Problemy i perspektivy sovershenstvovaniya patentnoy sistemy nalogooblozheniya // Fiskalnyy federalizm. Problemy i perspektivy razvitiya / pod red. I.A. Mayburova. M.: YuNITI-Dana, 2015. S. 295-301.