Home  Journals  Economic Analysis: Theory and Practice  23(152) – 2009 August

Tax component problems investment resources in small business

Available online: 26 August 2009

Subject Heading: Tax planning

JEL Classification: 

The article discloses necessity of tax support to small business, features of forming of expenses on a technical replacing by the companies, that use simplified taxation system. Suggestions are grounded on introduction of extra charging of depreciation in simplified taxation system, and on change of tax legislation in part of financing of innovations.

Keywords: business, taxation, depreciation, law, investments, innovations, income

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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