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Financial Analytics: Science and Experience
 

Analysis of impact of changes in law on tax burden in small and medium business

Vol. 5, Iss. 29, AUGUST 2012

Available online: 2 August 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Bochkareva T.N. PhD in Technical Science, Senior Lecturer of department "Financial Management" of MEPhI, Associate Professor of department "Accounting, Finances and Audit" of the MSUIС
tatb40@mail.ru

The enterprises of small and medium businesses are the basis of economy of any state. Decrease in tax loading in this sphere, as a rule, promotes expansion of business and creation of additional workplaces. In the article possibilities of application of special modes of taxation are considered. The analysis of prospects of change of the legislation and timely their account in the course of planning of activity will allow to increase management efficiency tax loading and cash flows in the sphere of small and medium business.

Keywords: management, tax burden, special tax regime, minimization, tax payments

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

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