КФУ. Карточка публикации. Analysis of the Impact of Special Tax Regimes for Small Business Financial Results

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ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

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ANALYSIS OF THE IMPACT OF SPECIAL TAX REGIMES FOR SMALL BUSINESS FINANCIAL RESULTS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Авторы, сотрудники КФУ

Салмина Светлана Витальевна, автор

Туфетулов Айдар Миралимович, автор

Другие авторы

Давлетшин Т.Г.

Библиографическое описание на языке оригинала

A.M. Tufetulov, T.G. Davletshin, S.V. Salmina. Analysis of the Impact of Special Tax Regimes for Small Business Financial Results // Mediterranean Journal of Social Sciences Vol 6, No 1S3 (2015)

Аннотация

Mediterranean Journal of Social Sciences

Ключевые слова

tax, taxation, special tax regimes, small business.

Название журнала

Mediterranean Journal of Social Sciences

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https://repository.kpfu.ru/?p_id=104581

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Салмина Светлана Витальевна	ru_RU
dc.contributor.author	Туфетулов Айдар Миралимович	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	A.M. Tufetulov, T.G. Davletshin, S.V. Salmina. Analysis of the Impact of Special Tax Regimes for Small Business Financial Results // Mediterranean Journal of Social Sciences Vol 6, No 1S3 (2015)	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=104581	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	tax	ru_RU
dc.subject	taxation	ru_RU
dc.subject	special tax regimes	ru_RU
dc.subject	small business.	ru_RU
dc.title	Analysis of the Impact of Special Tax Regimes for Small Business Financial Results	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU