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Taxation of small and medium-sized businesses: from “tax burden” to “instrument of state support”


Irina Golydman
(about the author)

Golydman Irina Yuryevna – Postgraduate at the Chair of Finance, Monetary Circulation and Credit, Tyumen State University

Published in:
Russian Journal of Entrepreneurship
– № 19 / October, 2014



Keywords: budget tax revenues, instruments of state support, small and medium-sized business, special tax regimes, tax burden, tyumen region


Citation:
Irina Golydman (2014). Taxation of small and medium-sized businesses: from “tax burden” to “instrument of state support”. Russian Journal of Entrepreneurship, 15(19), 113-120. — url: http://bgscience.ru/com/lib/4779


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Abstract:

This article deals with key innovations in the tax law, relating to the small and medium-sized enterprises’ activities. The share of payments to special tax regimes in total payments to the budget system and dynamic in the number of taxpayers in the south of Tyumen region are calculated, tax burden is evaluated in different ways, the necessity of special tax regimes adjustment is considered.







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