Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Special tax regime and small businesses innovation
Available online: 27 December 2012 Subject Heading: Taxation JEL Classification:
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 |
ISSN 2311-8709 (Online)
|
|