UDC 336.225


Ivashinnikova E.A.1, Goloyad A.N.1
1Vladivostok State University of Economics and Service

With the advent of the market economy in the Russian Federation has completely changed the economic system of the country. Taxes became the main source of income of the state budget. Therefore, the government began to pay great attention to not only the taxation system in the country, but also the sources of tax. One source of tax is the small business. The development of small business in the country contributes to the reduction of unemployment in the country, increased taxes and fees into the budget, market saturation with high quality goods, increasing purchasing power of the population. In addition, small business better adapt to the changing environment, such as sanctions by other countries, which is an important factor in our day. On this basis, the government tries to encourage the development of small business in the country by various methods, which include taxation.

Keywords: simplified tax system, single agricultural tax, single tax on imputed income, small business, tax, tax benefits, tax incentives, tax regimes

Category: 08.00.00 Economics

Article reference:
Tax stimulation of small business development in Russia // Modern scientific researches and innovations. 2016. № 1 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/01/62400

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