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Financial Analytics: Science and Experience
 

Main directions of improvement of taxation of investment activities of small businesses

Vol. 4, Iss. 26, JULY 2011

Available online: 12 July 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Mandroschenko O.V. candidate of economic sciences, docent of faculty taxes and taxation, Financial university under the Government of the Russian Federation
victor_m@iskratelecom.ru

The article considers the problems of formation of tax policies of enterprises, tax mechanism of investment management of small businesses, improvement of tax legislation on income tax, VAT, criteria and indicators of tax optimization of investment activity were justified, the algorithm for calculation of taxable profit in the group of consolidated taxpayers was proposed.

Keywords: investment, activity, taxation, small enterprise, optimization

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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