по
Finance and Management
18+
Journal Menu
> Issues > Rubrics > About journal > Authors > Requirements for publication > Editorial collegium > Editorial board > List of peer reviewers > Review procedure > Policy of publication. Aims & Scope. > Article retraction > Ethics > Legal information
Journals in science databases
About the Journal

MAIN PAGE > Journal "Finance and Management" > Rubric "Finances of commercial and non-commercial organizations "
Finances of commercial and non-commercial organizations
Chkhutiashvili L.V. - Prospects for the development of a tax system for small business under market conditions pp. 64-99

DOI:
10.7256/2306-4234.2013.1.528

Abstract: This article considers questions of taxation in relation to small businesses under market conditions. It uncovers inherent problems and establishes fundamental ways to improve the current legislation of the Russian Federation. Under market conditions, taxation is one of the most important economic regulators, acting as the basis for the financial credit mechanism which regulates the economy. The effective functioning of the economy as a whole depends on a well-devised system of taxation of small businesses.
Kaz'min A.G., . - Analysing Government Tax Revenues in the Central Black Earth Region pp. 156-211
Abstract: Estimation of government tax revenues in a Russian Federation constituent will allow to answer the question about obtaining financial resources for regional activities during the economic crisis. The authors of the article also consider the volume and dynamics of GDP and analyze the overall dynamics of tax revenues in each sector of economic activity and at each level of the budgetary system. The results of studying stastical and analytical data at the macro- and microlevel allow to conclude that a profitable part of the budget in the Voronezh region as well as the Russian Federation in general is mostly consisted of the following taxes: corporate profit tax, personal income tax, value added tax and property tax. Their share in the overall structure of tax revenues has been continiously increasing since 2009. 
Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website