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International Accounting
 

Tax regulation of activity of small business in Russia

Vol. 14, Iss. 25, JULY 2011

Available online: 1 July 2011

Subject Heading: THE TAXATION

JEL Classification: 

Zaripova N.D. Cand.Econ.Sci., managing accounting and audit chair, Naberezhnochelninsky branch of institute of Economy, management and the right (Kazan)
N.Zaripova61 yandex.ru

In article the mechanism of tax stimulation of small business in the Russian Federation is analysed, the comparative characteristic of systems of the taxation of small enterprises is given, problems and directions of development of small-scale business, foreign experience of tax regulation of activity of small business are considered.

Keywords: small business, tax privileges, tax modes, a state policy, small-scale business

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

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