Form of presentation | Articles in international journals and collections |
Year of publication | 2015 |
|
Salmina Svetlana Vitalevna, author
Tufetulov Aydar Miralimovich, author
|
Other authors |
Davletshin T.G. |
Bibliographic description in the original language |
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) |
Annotation |
Mediterranean Journal of Social Sciences |
Keywords |
tax, taxation, special tax regimes, small business. |
The name of the journal |
Mediterranean Journal of Social Sciences
|
Please use this ID to quote from or refer to the card |
https://repository.kpfu.ru/eng/?p_id=104581&p_lang=2 |
Full metadata record ![](https://shelly.kpfu.ru/pdf/picture/arrow_black_right.gif) |
Field DC |
Value |
Language |
dc.contributor.author |
Salmina Svetlana Vitalevna |
ru_RU |
dc.contributor.author |
Tufetulov Aydar Miralimovich |
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/eng/?p_id=104581&p_lang=2 |
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 |
Articles in international journals and collections |
ru_RU |
|