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International Accounting
 

About prospect Taxation of small and middle business entities in the Republic of Dagestan

Vol. 14, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: Taxation

JEL Classification: 

Aliev B.H. professor of chair «Taxes and currency circulation», Dagestan State University
fef2004@yandex.ru

Ibragimoba A. Kh. Candidate of economics, docent department «Accounting», Dagestan State University
amina196702@mail.ru

This article reveals the problems of small scale enterprise development in Russia particular in Dagestan. The necessity of state support of this economic sector its tax regulation are grounded in the article. The author’s analyses statistic on small-scale enterprise and dray a well. Sounded conclusion of its condition. At the same time in the article are cited proposal concerning the subsequent improvement of the smile scale enterprise taxation.

Keywords: small-scale enterprise, state support, tax structure, taxation policy, simplified tax structure, single income tax

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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