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State policy in the sphere of tax regulation of activity of small and medium-sized business activities


Lala Divina
(about the author)

Divina Lala Elydarovna – Candidate of Economical Sci., Associate Professor of the Academic Department of Accounting and Finance, Adyghe State University, Maykop

Published in:
Russian Journal of Entrepreneurship
– № 20 / October, 2013



Keywords: entrepreneurial activity, management, optimization, policy, small and medium-sized business, state, stimulation of personnel, tax regulation


Citation:
Lala Divina (2013). State policy in the sphere of tax regulation of activity of small and medium-sized business activities. Russian Journal of Entrepreneurship, 14(20), 31-38. — url: http://bgscience.ru/com/lib/4416


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Abstract:

The article discusses the state policy instruments aimed at regulation of small and medium business activities with due assessment of the efficiency of these instruments; it also identifies the gaps of the modern Russian state tax policy and provides recommendations for its improvement.








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1. Ershova M.Ya. Metodika analiza institutsionalno-nalogovyh alternativ malogo biznesa i otsenka nalogovyh novatsiy // Vestnik RGNF, 2011. – № 3.
2. Kirova E.A. Nalogovaya nagruzka: kak ee opredelyaty? // Finansy, 2009. – № 4.
3. Nalogovyy kodeks RF (s izmeneniyami ot 05.04.2013 g.) // SPS «Garant».
4. Panskov V.G., Knyazev V.G. Nalogi i nalogooblozhenie: uchebnik dlya vuzov. – M.: MTsFER, 2003.

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