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Budget and fiscal instruments of state support for small and medium-sized enterprises


Vadim Zasko, Jamilya Shakirova
(about the authors)

Zasko Vadim N. – Doctor of Science, Economics, Professor of the Chair of Market and Economy Problems (Russian Presidential Academy of National Economy and Public Administration)

Shakirova Jamilya U. –

Candidate of Science, Economics; Deputy Dean of the Faculty of Taxes and Taxation 

(Financial University under the Government of the Russian Federation)

Published in:
Russian Journal of Entrepreneurship
– Volume 16, Number 16 (August, 2015)



Keywords: anti-crisis measures, enterprises, special tax regimes, tax holiday, tax incentives, tax policy


Citation:
Vadim Zasko, Jamilya Shakirova (2015). Budget and fiscal instruments of state support for small and medium-sized enterprises. Russian Journal of Entrepreneurship, 16(16), 2529-2542. doi: 10.18334/rp.16.16.611


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Abstract:

The article describes the measures of state support for entrepreneurship in Russia in the field of taxation in the conditions of crisis. The authors disclosed the criteria for referring companies to small and medium-sized enterprises in Russia and abroad. They characterized the current state of business in the Russian Federation. They also studied the issue of tax incentives for enterprises abroad.







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