Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

2(167) - 2010 January

The analysis of systems of the taxation applied by the enterprises of the smallscale business

Vol. 9, Iss. 2, JANUARY 2010

Available online: 18 January 2010

Subject Heading: Taxes and tax policy

JEL Classification:

Ljubushin N.P. the Doctor of Economics, the professor, Managing chair of anti-recessionary management, The Nizhniy Novgorod state university of N.L. Lobachevsky
lubushin@fnf.unn.ru

Ivasjuk R.J. the post-graduate student of chair of anti-recessionary management Financial faculty, The Nizhniy Novgorod state university of N.L. Lobachevsky
Romanij@inbox.ru

Article is devoted the analysis of existing systems of the taxation of the tax modes directed on optimisation for the small-scale business enterprises. It is carried out the comparative analysis of existing systems abroad and in modern Russia. The basic tax privileges for the small-scale business enterprises in the various countries and Russia are presented. The characteristic is spent Special tax modes The Russian Federations provided by tax laws. Advantages and lacks of tax modes directed on optimisation of the taxation of a small-scale business are revealed.

Keywords: system, the tax, business, optimisation

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

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