Home  Journals  Financial Analytics: Science and Experience  16(202) - 2014 April

Historical analysis of formation and development of special tax regimes for subjects of small business in tax system of the Russian Federation

Available online: 27 April 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 51-62

The article gives a detailed historical and genetic analysis of formation of special tax regimes for small and microbusinesses in the tax system of the Russian Federation. The author allocates the basic steps and sub-steps of formation, development and improvement of the simplified tax system, the tax system as a single tax on imputed income for certain types of activities and the patent system of taxation. The paper considers detailed characteristic of the positive and negative moments of each of them. The author proves the positive impact of the introduction of special tax regimes for small and microenterprise in the country.

Keywords: taxation, micro business, special tax modes, simplified system of taxation, uniform tax, patent system, history, development

References:

1. RF Federal Lаw “Tax Code of the Russian Federation (second part)” of August 05, 2000, № 117-FZ. (In Russ.)
2. RF Federal Lаw “On Single tax on imputed income for certain activities” of July 31, 1998, № 148-FZ. (In Russ.)
3. O nalogooblozhenii malykh predpriiatii [On Taxation of small enterprises]. Bukhgalterskii uchet – Accounting, 2002, no. 19, pp. 49–54.
4. Panskov V.G. Nalogi i nalogooblozhenie: teoriia i praktika [Taxes and taxation: theory and practice]. Moscow, Iurait Publ., 2011, 680 p.
5. Federal Tax Service. Available at: Link. (In Russ.)
6. Federal State Statistics Service. Available at: Link. (In Russ.)

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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