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

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Analysis of legislation regarding Russian special tax in 2013

Vol. 15, Iss. 46, DECEMBER 2012

Available online: 15 December 2012

Subject Heading: Taxation

JEL Classification: 

Bochkareva T.N. PhD of Technical Sciences, Senior Lecturer of department "Financial Management", the National Research University " MEPhI ", Associate Professor of department "Accounting, Finance and Audit", the Moscow State University of Instrument Engineering and Informatics
tatb40@mail.ru

Creation of favorable conditions for development of small and medium business is one of the main tasks of management of the economy of the state. Reduction of the tax burden in this sphere, as a rule, contributes to the expansion of business, the creation of additional jobs in existing enterprises and attraction of wide layers of the population to individual entrepreneurial activity. In the present work the possibilities of management of the tax burden on the enterprises of small and average business in 2013 in connection with the entry into force of the new legislative acts are considered. Analysis of the prospects of change of the legislation and timely record of them in the process of planning activities will enhance the management of the tax burden and cash flows in the sphere of small and medium-sized businesses.

Keywords: management tax burden, special tax regimes, minimization of tax payments

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive