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On reducing the incentive role of special tax regimes as a result of changes in tax legislation


Ramziya Shakirova
(about the author)

Shakirova Ramziya Kavievna – Candidate of Science, Economics, Associate professor at the Chair of Analysis and Accounting, Mari State University, Yoshkar-Ola

Published in:
Russian Journal of Entrepreneurship
– № 18 / September, 2014



Keywords: entrepreneurial activity, special tax regimes, tax burden level, tax preferences, tax regulation of social-economic processes


Citation:
Ramziya Shakirova (2014). On reducing the incentive role of special tax regimes as a result of changes in tax legislation. Russian Journal of Entrepreneurship, 15(18), 171-183. — url: http://bgscience.ru/com/lib/4750


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Abstract:

The level of fiscal burden has a direct impact on the entrepreneurial activity of the nation. There has been a tendency of reduction of tax preferences provided to subjects, applying special tax regimes in Russia for several years, and, therefore, weakening the incentive role of these tax regimes in the development of regional economy







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