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Finance and Credit
 

Special tax regime and small businesses innovation

Vol. 18, Iss. 48, DECEMBER 2012

Available online: 27 December 2012

Subject Heading: Taxation

JEL Classification: 

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State Trade and Economic University
kosovme@gmail.com

Yagudin E.V. Lecturer of department "Tax Policy", the Russian State Trade and Economic University
esme88@yandex.ru

In the article the analysis of the modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of innovative activity of small enterprises are revealed.

Keywords: special tax regimes, small industrial enterprises, innovation, tax incentives, simplified tax system, flat tax, tax revenue

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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