Home  Journals  Finance and Credit  41(425) - 2010 November

Taxation of small business in Russia

Available online: 9 November 2010

Subject Heading: Tax policy

JEL Classification: 

Modern system of small business taxation is not effective and equitable enough from position of the distribution of taxation load level in context of business activities, mechanisms of formation of the tax liabilities elements, tax control and value of tax proceeds from special tax treatment to the budgetary system of the country. In this article were analyzed main disadvantages of Russian system of small business taxation. Also some possible approaches to reforming of small business taxation are considered.

Keywords: small business taxation, dynamics of tax proceeds, tax reforming

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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