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International Accounting
 

Special tax regime and innovative activity of small business

Vol. 16, Iss. 1, JANUARY 2013

Available online: 6 January 2013

Subject Heading: Taxation

JEL Classification: 

Kosov M.E. PhD in Economics, Associate Professor of department "Finance and Statistics", the Russian State University of Trade and Economics
kosovme@gmail.com

Yagudin E.V. Lecturer of department "Tax Policy", the Russian State University of Trade and Economics
esme88@yandex.ru

In the article the analysis of modern preferential systems of the taxation provided for subjects of small business is presented. As a result of research the reasons of low efficiency of special tax modes in stimulation of the innovative activity of small enterprises are revealed.

Keywords: special tax regimes, small industries, innovation, tax incentives, simplified system of taxation, single tax, tax revenues

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

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