Home  Journals  Financial Analytics: Science and Experience  28(118) - 2012 July

Tax sources of local budgets: reality and prospects of development of small and medium business

Available online: 24 July 2012

Subject Heading: Taxes and taxation

JEL Classification: 

In the article calculation of the potential tax income of local budgets from application of the simplified system of the taxation on the basis of the patent, and the analysis of shortcomings of the tax legislation concerning special tax modes is carried out. The conclusion is drawn on the need of fixing to concrete authority of a duty on collection of information on subjects of small and medium business for increase of productivity of tax control and strengthening of financial bases of local government.

Keywords: small business, imputed income, patent, tax, local budget, simplified system

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

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