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Regional Economics: Theory and Practice
 

Small business tax system modernization in Russia to promote further development and increase budget revenues

Vol. 14, Iss. 9, SEPTEMBER 2016

PDF  Article PDF Version

Received: 31 March 2016

Received in revised form: 28 April 2016

Accepted: 16 June 2016

Available online: 19 September 2016

Subject Heading: SUSTAINABLE DEVELOPMENT OF REGIONS

JEL Classification: H21, H25, R11

Pages: 138-149

Sadkov V.G. Orel State University, Orel, Russian Federation
sadkov-vg@mail.ru

Grinkevich A.M. National Research Tomsk State University, Tomsk, Russian Federation
tasya-g89@mail.ru

Importance The problem of ensuring the sustainable development of regions and municipalities during the crisis necessitates the strengthening of their economic base and increase of their own budgets income. This determines the need to modernize the tax system for small business, enabling an increase of socio-economic impact and performance.
Objectives The paper aims to analyze the preferential taxation system of small business in the Russian Federation and offer an innovation and investment model of small business taxation, providing an increase in budget revenues.
Methods To examine the various aspects of financial and socio-economic performance and the level of tax incentives of small business, we used statistical techniques.
Results We found that the models of small business taxation implemented in Russia provide significant fiscal loosening. However, small business performance indicators do not show a significant increase, and they are significantly lower than similar values in developed countries.
Conclusions The simplified taxation system and patent model should be retained in the taxation of small business entities, while differentiating the tax burden level in accordance with the visibility, public consequence and innovation activity of small enterprises. This can provide a threefold increase in revenues from small businesses in the budget system.

Keywords: small business, sustainable development, innovation, encouragement, taxation model

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