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Significance and essence of special tax regimes in modern economics

Kurochkina N.V. Applicant of the Department of Analysis, Finance and Statistics, the Mari State University ( bakeneko01@mail.ru )

Journal: Financial Analytics: Science and Experience, #38, 2013

In the article the role of types of economic activity, small and investment business in national economy is proved. Advantages and shortcomings of transition of taxpayers from a general regime of the taxation on the special tax treatments are considered. On the basis of specification of intrinsic and functional features of special tax modes their author's definition is formulated.


Significance and essence of special tax regimes in modern economics

Kurochkina N.V. Applicant of the Department of Analysis, Finance and Statistics, the Mari State University ( bakeneko01@mail.ru )

Journal: International Accounting, #43, 2013

In the article the role of types of economic activity, small and investment business in national economy is proved. Advantages and shortcomings of transition of taxpayers from a general regime of the taxation on the special tax treatments are considered. On the basis of specification of intrinsic and functional features of special tax modes their author's definition is formulated.


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

Kurochkina N.V. Mari State University, Yoshkar-Ola, Russian Federation ( bakeneko01@mail.ru )

Journal: Financial Analytics: Science and Experience, #16, 2014

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.


A regulating role of special tax regimes in the regional tax policy system of the Mari El Republic

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( bakeneko01@mail.ru )

Journal: Finance and Credit, #26, 2014

The article points out that tax regulation is one of the main components of the general system of the state influence on social and economic processes. The authors emphasize that special tax regimes occupy one of the key positions in the framework of the tax regulation methods. The potential of tax competences of regions is insignificant, its realization leads to weakening of a fiscal role of tax policy, but at the same time it leads to strengthening of its regulating component.


An analysis of the practice of application of the simplified system of taxation by small businesses in the Commonwealth of Independent States

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( bakeneko01@mail.ru )

Padyganov A.V. PAO AK-BARS BANK, Mari Branch, Yoshkar-Ola, Mari El Republic, Russian Federation ( alex86ussr@mail.ru )

Journal: Financial Analytics: Science and Experience, #29, 2016

Subject The article discusses the issues of simplified taxation system application within the Commonwealth of Independent States.
Objectives The paper aims to summarize the experience in the application of the simplified system of taxation for small and medium-sized businesses in the CIS countries.
Methods Using empirical methods of knowledge, we studied special tax regimes for small and medium-sized businesses.
Results We identified similarities and differences, advantages and disadvantages of the tax legislation of the Russian Federation and the CIS countries, relating to the simplified system of taxation. We provide comparative characteristics of major elements of the simplified taxation, and recommendations for improving the Russian laws in relation to the application of the simplified system of taxation, taking into account the experience of the CIS countries.
Relevance The proposals of the article can be used by representative and executive authorities at different levels in the development of changes in the tax legislation of special tax regimes and in the learning process, as well.


The institution of taxation and small business of the Mari El Republic: Certain issues of development

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( bakeneko01@mail.ru )

Journal: Finance and Credit, #7, 2018

Subject The article considers comparative characteristics of indicators that describe development trends in the small business and tax system of the region.
Objectives The purpose of the study is to formulate directions for improving the tax policy of the Mari El Republic based on the analysis of certain indicators of small business development in the region.
Methods To assess the small business development in the Mari El Republic, we applied traditional methods of economic and statistical analysis, like structural and analytical grouping, comparison, the time series analysis, some abstract and logical techniques.
Results The article compares trends in certain structural indicators of small business development in the Mari El Republic, growth indexes for turnover of small enterprises and the index of tax revenues by economic activity. We analyze the specifics of the patent taxation system in the region, assess the results of introducing the tax holidays for newly registered entrepreneurs applying the said tax system. The findings may be helpful when formulating a regional tax policy for small and medium-sized businesses.
Conclusions It is expedient to use a differentiated approach when introducing tax incentives, taking into account the priorities of socio-economic development of the region, the importance of certain types of economic activity for the budget, economic effectiveness of tax incentives. Furthermore, additional measures are needed to stir up the economic activity (namely, in the production sphere).


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