Home  Journals  Finance and Credit  24(552) - 2013 June

Indicators of efficiency of general regime of taxation of subjects of small business in conditions of economy modernization

Available online: 26 June 2013

Subject Heading: Taxation

JEL Classification: 

In the article taking into account features of subjects of small business need of strengthening of a role of a tax policy for regulation of their activity is reasoned. The recommendations on improvement of the mechanism of collection and value added tax payment by subjects of small business are offered. Expediency of change of existing approaches is established when granting privileges to them at regional and local levels. The ways of tax incentives of economic activity of subjects of small business are presented. The additional measures, allowing to prevent evasion by them from payment of taxes are revealed.

Keywords: subjects of small business, indicators, development, stimulation, taxes, modes, rates, mechanism, innovations

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive