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Finance and Credit
 

Tax administration of small businesses subject to special tax treatment (the Republic of Dagestan case)

Vol. 21, Iss. 32, AUGUST 2015

PDF  Article PDF Version

Received: 22 October 2014

Received in revised form: 3 March 2015

Accepted: 23 March 2015

Available online: 1 September 2015

Subject Heading: FISCAL SYSTEM

JEL Classification: 

Pages: 48-60

Imanshapieva M.M. Dagestan State Agricultural Academy, Makhachkala, Republic of Dagestan, Russian Federation
Mazika21@rambler.ru

Importance The article emphasizes the importance and relevance of budgetary regulation and tax administration in relation to small businesses in the Russian Federation, considering transformations designated to eliminate consequences of the economic crisis.
     Objectives Considering the specifics of small businesses, I explain why it is necessary to tighten tax policies to govern their operations. I note that Russia has big expectations in relation to small business development, as it may help solve contemporary difficulties in the Russian economy, i.e. to increase the effectiveness of production and trade, maintain population's employment, and increase budgetary revenues.
     Methods The research involves general scientific methods (observation, logic, structural and functional analysis, economic analysis, integrity, analogy) and special-purpose approaches and procedures (comparison, generalization, sampling, and grouping).
     Results The study presents recommendations on improving the mechanism for collecting and paying taxes under special tax treatments applicable to small businesses, and on enhancing the quality of tax control. The research identifies additional measures enabling to prevent small businesses from tax evasion.
     Conclusions and Relevance To increase the quality of tax administration of small businesses, it is reasonable to implement a set of measures intended to make tax authorities' activity more efficient, and to enhance taxation of small businesses, as well as to detect and prevent the violation of tax laws.

Keywords: administration, small businesses, taxes, tax treatment, tax rates

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