Finance and Management - rubric Специальные налоговые режимы
Finance and Management
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MAIN PAGE > Journal "Finance and Management" > Rubric "Специальные налоговые режимы"
Специальные налоговые режимы
Orobinskii A.S., Mokrenskaya K.O. - Analysis of Tax Regulation of Small Business in Russia By Means of Special Taxation Schemes pp. 68-77


Abstract: The authors of the given research analyze the mechanism of tax regulation of small businesses in Russia by means of special taxation schemes as well as recent changes in the sphere of Russia's economy that have encouraged implementation of certain measures aimed at reducing the tax burden for small and medium businesses. The subject of the research is the economic relations arising between the state and taxpayers in the process of taxation of small business. The object of the research is the special taxation schemes as one of the instruments of tax incentives applied in the sphere of small business. The methodological basis of the research involves legislative and legal acts of state authorities, federal laws, Presidential Decrees and RF Government Resolutions as well as materials of scientific and practical conferences on the matter of small business. In their research the authors have also used the abstract logical, monographic, statistical economical and other methods of economic research. As a result of the research, the authors conclude that the main priorities of Russia's development today cannot be achieved without further development of tax regulation and special taxation schemes for small- and medium businesses as one of the aspects of such development. The scientific novelty of the research is caused by the fact that the authors analyze the threshold value of the fiscal burden in small business and admit that its influence relates not only to the amount of combined taxation but also efficiency of the industry and financial status of an enterprise. The taxation threshold should be defined taking into account the regional attribution of economic entities and associated objective factors of expenses volume and structure as well as the rate of capital turnover.
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