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Methodological Approaches to the Optimization of the Tax Burden to Stimulate Entrepreneurial Activities


Shamily Sultangadzhiev
(about the author)

Sultangadzhiev Shamily Magomedaripovich – Postgraduate Student, Faculty of Economics, Dagestan State University, Makhachkala

Published in:
Russian Journal of Entrepreneurship
– № 18 / September, 2012



Keywords: criteria for the distribution of industry tax burden, development of regions, financial stability, industry tax benefit, sectoral development, tax burden, tax incentives


Citation:
Shamily Sultangadzhiev (2012). Methodological Approaches to the Optimization of the Tax Burden to Stimulate Entrepreneurial Activities. Russian Journal of Entrepreneurship, 13(18), 159-164. — url: http://bgscience.ru/com/lib/4017


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Abstract:

The paper suggests that the optimization of the tax burden should be implemented by means of granting tax privileges to lagging industries. It also suggests that the tax burden should be raised for the businesses with sound financial stability and lowered for the business activities with crisis financial stability.







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