Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Special tax regime and innovative activity of small business
Available online: 6 January 2013 Subject Heading: Taxation JEL Classification:
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 |
ISSN 2311-9381 (Online)
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