Home  Journals  Financial Analytics: Science and Experience  6(192) - 2014 February

Prospects of modernization of the taxation of small enterprises of the sphere of tourism

Available online: 8 February 2014

Subject Heading: Taxes and taxation

JEL Classification: 

In article current trends of development of the sphere of tourism in Russia are considered, features of its taxation are revealed, recommendations about modernization of system of the taxation of the small Russian enterprises in the tourism sphere taking into account world experience are offered. Prospects of modernization of system of the taxation of small enterprises are analysed and the assessment of their efficiency taking into account domestic experience and a market situation is made.

Keywords: taxation, competitiveness, enterprise, tourism sphere

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

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