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Financial Analytics: Science and Experience
 

Taxation system as the factor of stimulation of economic activity of subjects of small business in the conditions of innovative development

ISSUE 16, APRIL 2012

Available online: 23 April 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Musaeva H.M. PhD in Economics, professor of department “Taxes and Monetary circulation”, Dagestan State University
Xaibat27@rambler.ru

Imanshapieva M.M. Graduate student of department “Taxes and Monetary circulation”, Dagestan State University
Mazika21@rambler.ru

The developed structure of the Russian small business doesn't answer problems of modernization of economy. Taking into account features of subjects of small business need of strengthening of a role of a tax policy for regulation of their activity is given reason. The tax incentives of economic activity of subjects of small business are offered.

Keywords: economy, tax, system, mode, development, stimulation, activity, innovations, privileges, modernization

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

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