KFU. Card publication. Analysis of the Impact of Special Tax Regimes for Small Business Financial Results

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

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

Form of presentation

Articles in international journals and collections

Year of publication

2015

Authors, employees of KFU

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

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