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Administrative and municipal law
Reference:
Krasnenkova E.V., Chechurina A.V.
On legal regulation of small business in the Russian Federation
// Administrative and municipal law.
2016. № 8.
P. 677-681.
DOI: 10.7256/2454-0595.2016.8.18306 URL: https://en.nbpublish.com/library_read_article.php?id=18306
К вопросу о правовом регулировании малого предпринимательства в Российской Федерации
Krasnenkova Elena Valer'evna
PhD in Law
Associate Professor at Metropolitan Academy of Financial and Social Sciences, Department of Penal Disciplines
109383, Russia, Moscow, ul. Shosseinaya, 90
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e9199109@yandex.ru
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Chechurina Anna Viktorovna
Holder of Master's Degree at the Department of Civil Disciplines, the Capital Academy for Finance and Social Sciences
115211, Russia, Moscow, ul. Borisovskie Prudy, 14
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checanna@yandex.ru
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DOI: 10.7256/2454-0595.2016.8.18306
Received:
11-03-2016
Published:
31-08-2016
Abstract:
The paper studies the problem of legal regulation of small business in the Russian Federation. Based on the analysis of the current legislation and the comparison with crisis transformations, the authors suggest amending the Federal Law “On audit activities” in order to unify the accounting requirements for small businesses. The reasonability and topicality of the forthcoming changes result from small businesses auditing. The research methodology is based on the recent achievements in epistemology. The authors apply theoretical and general philosophical methods (dialectics, the system method, analysis, synthesis, analogy, deduction, observation and modeling), traditional legal methods and the methods of special sociological research. The authors conclude that it is necessary to reconsider the amount of sale proceeds (sale of goods, work delivery, rendering of services) for the period preceding the accounting one, and the amount of balance sheet assets, as at the end of the year preceding the accounting one, from the position of relation of the business subject to the category of organizations subject to mandatory audit, and to introduce changes which will promote the development of small and medium business.
Keywords:
small business, taxes, simplified procedure, mandatory audit, business, legal entity , auditing, accounts, income, economic development
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