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Regional Economics: Theory and Practice
 

Tax mechanism of stimulation of development of small business: practice of application and way of its perfection (on Republic Dagestan materials)

Vol. 10, Iss. 31, AUGUST 2012

Available online: 21 August 2012

Subject Heading: Regional development strategy

JEL Classification: 

Musaevа X.M. PhD in Economics, Professor of department "Taxes and Monetary Circulation", the Dagestan State University
Xaibat27@rambler.ru

Imanshapieva M.M. Graduate Student of department "Taxes and Monetary Circulation", the Dagestan State University
Mazika21@rambler.ru

In the article the attention is paid to problems and the directions of improvement of operating system and the mechanism of the taxation of subjects of small business at the present stage of Russian development economy. The complex of scientific and practical recommendations on improvement of special tax modes at regional level is offered. Recommendations about improvement of the mechanism of collection and value added tax payment by subjects of small business are developed. Additional measures allowing to prevent evasion from payment of taxes by subjects of small business are revealed.

Keywords: subjects of small business, development, stimulation, taxes, special modes, rates, mechanism, innovations, support, modernization

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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