+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

A reproduction role of small business taxation in developing economies

Vol. 21, Iss. 45, DECEMBER 2015

PDF  Article PDF Version

Received: 10 August 2015

Accepted: 26 August 2015

Available online: 15 December 2015

Subject Heading: FISCAL SYSTEM

JEL Classification: 

Pages: 44-53

Novikova E.P. Kuban State Agrarian University, Krasnodar, Krasnodar Krai, Russian Federation
elena_novikova_r23@mail.ru

Subject The purpose of small business taxation is to tackle the dual problem in the reproduction process, i.e. provision of revenue base of budgets and institutional differentiation of entrepreneurial initiatives in the market environment of import-substituting business.
     Objectives The aims are to identify the most problematic areas of small business taxation in the Russian economy, and to define the contours of efficient interaction between the control subsystem of imperative finance and small businesses.
     Methods The study rests on the methods of statistical data processing, conceptual reflection of objective economic reality, structural and logical representation of systems and sub-systems of financial institutions.
     Results I reveal disproportions in the spatial-temporal organization of small businesses functioning that are manifested in the domination of industries with a relatively low potential for innovative development. The findings will provide small business with institutions of tax relations enabling to realize competitive advantages of small enterprises in the modern Russian economy.
     Conclusions The logic of the modern system of small business taxation is still within the obsolescent paradigm of comprehensive mitigation of the imperative financial burden. This acts as a limiting factor in the development of innovative business segments. At the same time, the budgets of different levels of the financial system do not fully realize the financial potential of interaction with small businesses.

Keywords: taxation, reproduction, financial institutions, innovation technologies

References:

  1. Žižek S. Nakanune gospodina. Sotryasaya ramki [On the Eve of Master]. Moscow, Evropa Publ., 2014, 280 p.
  2. Žižek S. 13 opytov o Lenine [Repeating Lenin]. Moscow, Ad Marginem Publ., 2003, 86 p.
  3. Delyagin M.G. Draiv chelovechestva. Globalizatsiya i mirovoi krizis [Drive of the humanity. Globalization and the global crisis]. Moscow, Veche Publ., 2008, 527 p.
  4. Aleshchenko V.V. Malyi biznes: prostranstvennoe razvitie i prioritety gosudarstvennoi politiki [Small business: a spatial development and public policy priorities]. EKO = ECO, 2014, no. 11, pp. 132–141.
  5. Kleiner G.B. Ritmy evolyutsionnoi ekonomiki [Rhythms of evolutionary economics]. Voprosy Ekonomiki, 2014, no. 4, pp. 123–136.
  6. Yanzhul I.I. Opyt issledovaniya angliiskikh kosvennykh nalogov: aktsiz [A study on British indirect taxes: an excise tax]. Moscow, Tipografiya A.I. Mamontova i K° Publ., 1874, 319 p.
  7. Moiseeva E.A. Spravedlivost' stimulirovaniya nalogovoi politikoi nalogovykh l'got [The fairness of stimulating the tax benefits by the fiscal policy]. Nalogi i finansovoe parvo = Taxes and Financial Law, 2011, no. 6, pp. 170–175.
  8. Ediev S.A. Formirovanie pravovykh osnov dolgosrochnogo byudzhetnogo planirovaniya [Formation of the legal framework for long-term budget planning]. Nalogi i finansovoe parvo = Taxes and Financial Law, 2014, no. 8, pp. 197–201.
  9. Sereda G.B. Ekonomicheskie printsipy nalogooblozheniya [Economic principles of taxation]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2012, no. 7, pp. 70–75.
  10. Drozhzhina I.A. Perspektivy razvitiya form i metodov nalogovogo administrirovaniya na munitsipal'nom urovne [Prospects for developing the forms and methods of tax administration at the municipal level]. Ekonomicheskie i gumanitarnye nauki = Economic and Humanitarian Sciences, 2010, no. 5, pp. 65–70.
  11. Krasnitskii V.A. Nalogovyi kontrol' v sisteme nalogovogo administrirovaniya [Tax control in the system of tax administration]. Moscow, Finansy i statistika Publ., 2008, 168 p.
  12. Krasnitskii V.A. Vyezdnye nalogovye proverki: pokazateli effektivnosti, organizatsiya i planirovanie [On-site tax audit: performance indicators, organization and planning]. Nalogovaya politika i praktika = Tax Policy and Practice, 2008, no. 9, pp. 62–66.
  13. Fetisov G.G. Regulirovanie kursa rublya i dvizheniya kapitala [Regulation of ruble exchange rate and movement of capital]. Den'gi i kredit = Money and Credit, 2009, no. 8, pp. 53–57.
  14. Goncharenko L.I. K voprosu o ponyatiinom apparate nalogovogo administrirovaniya [On the conceptual framework of tax administration]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2010, no. 2, pp. 17–24.
  15. Pilipenko A.A. Nalogovoe planirovanie (optimizatsiya): modelirovanie nauchnykh podkhodov [Tax planning (optimization): modeling of scientific approaches]. Nalogi = Taxes, 2012, no. 3, pp. 10–13.
  16. Pilipenko A.A. Predely nalogovogo planirovaniya: modelirovanie nauchnykh podkhodov [Limits of tax planning: modeling of scientific approaches]. Finansovoe pravo = Financial Law, 2013, no. 1, pp. 11–15.
  17. Yushkov E.S. Nalogovoe administrirovanie i ego rol' v realizatsii nalogovoi politiki [Tax administration and its role in the tax policy implementation]. Nalogi i finansovoe parvo = Taxes and Financial Law, 2008, no. 10, pp. 286–291.
  18. Yushkov E.S. [Tax administration and its role in the tax policy implementation]. Problemy stanovleniya sotsial'nogo gosudarstva v Rossii. Materialy Vserossiiskoi nauchno-prakticheskoi konferentsii [Proc. All-Russ. Sci. Conf. Problems of Social State Development in Russia]. Tyumen, TyumSU Publ., 2008, pp. 179–185.
  19. Kholodilin I.A. Postroenie innovatsionnoi sredy i vzaimodeistviya nauchnoi struktury s predprinimatelyami i malym biznesom strany [Building the innovative environment and interaction of scientific structure with entrepreneurs and small business in the country]. Ekonomika i predprinimatel'stvo = Economy and Entrepreneurship, 2013, no. 3, pp. 443–447.

View all articles of issue

 

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

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive