Home  Journals  Finance and Credit  13(493) - 2012 April

Special tax regimes as the tool of tax regulation of small business

Available online: 27 March 2012

Subject Heading: Taxation

JEL Classification: 

In article the analysis of application of special tax modes is presented by subjects of small business. Foreign experiment of the countries on the taxation of small business within special tax modes is generalized. Basic elements of special tax modes of some countries are allocated. Experience of the taxation of small business in the Republic of Kazakhstan is considered. Possibilities of improvement of the taxation of small business in the Russian Federation within special modes of the taxation are analyzed

Keywords: special tax regimes, small businesses, simplified system of taxation, single tax, imputed income, individual activities, patent tax

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

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