The article presents the features of taxation of light industry enterprises in the Vladimir region, the preferred system of taxation, the need to expand the use of special tax regimes, simplified and patent system. The author offers mechanism of their development on the basis of creation of the complex taxation model of the enterprises.
Highlights:
• Improvement of the tax system is one of the priority directions of the regional economy development.
• The total share of tax revenues from light industry in the Vladimir region is more than 17.5 %. The leading position is occupied by the production of food products.
• For some types of activities, such as processing of wood and manufacture of wood products, textile and clothing manufacture and some others, characterized by the use of special tax regimes.
• A feature of the taxation of light industry enterprises of the region is the established normative legal acts of the differentiation of the rates under the simplified taxation system and a significant cost range per annum of the patent.
• As one of the tools to improve the fiscal system can be a model of integrated taxation of small and micro businesses. It is necessary to systematize and develop common criteria for its application.
• Reduction of the single tax rates under the simplified system and measures to eliminate imbalances in the amount of potentially possible annual income of entrepreneurs will create conditions for balanced business development in the light industry of the region.
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