The main taxpayers on special tax modes are small business enterprises. The article analyzes the tendencies of formation of this group of taxes from 2006 to 2012. Research includes the analysis as a whole on the region, and also by types of economic activity. The author gives tax revenue forecast of the consolidated budget of the Tambov region on the basis of the regression models.
Dubrov A.M., Mkhitarian V.S., Troshin L.I. Mnogomernye statisticheskie metody i osnovy ekonometriki [Multidimensional statistical methods and fundamentals of econometrics]. Moscow, MESI Publ., 2002, 79 p.
Maloe i srednee predprinimatel'stvo v Rossii, 2012 [Small and average business in Russia, 2012]. Moscow, Rosstat Publ., 2012.
Minfin prognoziruet padenie tsen na neft' [The Ministry of Finance predicts falling oil prices]. Available at: Link.
The Tambov region administration resolution “On the program of development of small and average business in the Tambov region for 2012–2014” of September 26, 2011, № 1298.
The Federal Law “On development of small and average business in the Russian Federation” of July 24, 2007, № 209-FZ.
Popova G.L.[The financial and economic analysis of tendencies of development of small business in the Tambov region]. Aktual'nye problemy i perspektivy razvitiia ekonomiki v usloviiakh modernizatsii: materialy 5th Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Actual problems and prospects for economic development in the context of modernization: Mater. V International scientific-practical. conf.]. Saratov, Nauka Pabl., 2012, pp. 178–182.
Tarasova V.F., Vladyka M.V., Saprykina T.V., Semykina L.N. Nalogi i nalogooblozhenie [Taxes and taxation]. Moscow, KnoRus Publ., 2009, 480 p.
