| Article |
|---|
| Article name |
Tax regulation of small business at the municipal level |
| Authors |
Kashurnikova T.. , |
| Bibliographic description |
|
| Category |
Economics |
| DOI |
334.012.64 |
| DOI |
10.21209/2227-9245-2018-24-4-108-118 |
| Article type |
Scientific |
| Annotation |
The review of value of tax regulation, ways of the state formation of the budget at the expense of taxes from different types of activity is provided in article. The condition of small business in Russia is considered. It is shown that the state support of small business creates legal and organizational conditions for growth of business activity of small enterprises. It is noted that in the state for effi-ciency of tax regulation of activity of small business entities it is necessary to use the mixed policy of the taxation. The mechanism of tax regulation of small business and need to provide to small business entities tax benefits that also proves need of introduction of the special tax modes is of-fered. The role of tax incentives of the sphere of small and medium business in the system of measures of the state support of business in Russia is shown. Problems of development of small business at the local level and risks of the existing system of tax regulation are considered, it is proved that the main objective facing tax authorities of Russia is increase in adaptability to different categories of taxpayers and recommendations about improvement of state mechanism of manage-ment of the tax sector are stated. Need of creation of the municipal interdepartmental centers of the professional help to small business entities for the purpose of protection of legitimate interests of representatives of this sector is considered. Objective need of modification of the system of the tax-ation is shown. It is noted that the relevant legislative base, reasonable tax and economic benefits, direct support of the state on training, and creation of conditions for direct investments is necessary for development of small business. The conclusion is drawn on use of system approach of reforming and support of small business at the local level |
| Key words |
state support of small business; tax regulation; small business; mechanism of tax regulation of small business; tax policy of the state; modes of the taxation; problem of development of small business; municipal policy of the taxation; Politician of tax incentives; politician of the maximum tax withdrawals |
| Article information |
Malyshev E. Belyaev D., Kashurnikova T. Tax regulation of small business at the municipal level // Transbaikal State University Journal, 2018, vol. 24, no. 4, pp. 108-118 |
| References |
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