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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

Vol. 5, Iss. 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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