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SPECIFICS OF TAXATION IN ENTREPRENEURSHIP: THEORY AND PRACTICE
Tavbulatova Zulay Karievnа1, Bashirova Hava Adnanovna2
1Chechen State University, Professor of the department of finance and credit
2Chechen State University, student of the Institute of Economics and Finance
1Chechen State University, Professor of the department of finance and credit
2Chechen State University, student of the Institute of Economics and Finance
Abstract
Tax incentives is one of the key ways to support small and medium-sized businesses that is realized through preferential taxation concept in the form of special tax regimes. Using special tax regimes is required to form a suitable environment for the operation of SMEs, but nowadays this objective in the absolute amount is not solved, it sets into question the effectiveness of tax regimes information. The concept of evaluating the performance of specialized tax systems can detect defects and to facilitate their destruction.
Category: 08.00.00 Economics
Article reference:
Specifics of taxation in entrepreneurship: theory and practice // Modern scientific researches and innovations. 2016. № 6 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/06/69418
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