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THE ROLE AND EFFECTIVENESS OF TAX REGIMES FOR SMES IN RUSSIA
Israilova Zalina Ruslanovna1, Barzaeva Malika Abdulaevna2, Bisaeva Daniya Isaevna3
1Chechen State University, Candidate of economic Sciences, associate Professor
2Chechen State University, 3rd year student of the profile "Accounting and Audit"
3Chechen State University, 3rd year student of the profile "Accounting and Audit"
1Chechen State University, Candidate of economic Sciences, associate Professor
2Chechen State University, 3rd year student of the profile "Accounting and Audit"
3Chechen State University, 3rd year student of the profile "Accounting and Audit"
Abstract
Small and medium enterprise development is a priority of the economic policy of the Russian Federation. Tax incentives is one of the main methods of support to SMES, which is realized through preferential taxation system in the form of special tax regimes.The application of special tax regimes should create a favorable environment for the operation of the SME entities, but at present this task is resolved in its entirety, that questioned the effectiveness of tax regimes. System effectiveness evaluation of special tax regimes will be able to identify the shortcomings and facilitate their elimination
Keywords: efficiency, general taxation, government support, SME, special tax regimes, tax incentives
Category: 08.00.00 Economics
Article reference:
The role and effectiveness of tax regimes for SMEs in Russia // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/61534
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