Статья 'Перспективы развития системы налогообложения малого предпринимательства в условиях рынка' - журнал 'Финансы и управление' - NotaBene.ru
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Finance and Management
Reference:

Prospects for the development of a tax system for small business under market conditions

Chkhutiashvili Lela Vasil'evna

PhD in Economics

Associate professor of the Department of Economics at Kutafin Moscow State Law Academy

123995, Russia, g. Moscow, ul. Sadovaya-Kudrinskaya, 9

lela@email.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2306-4234.2013.1.528

Review date:

15-02-2013


Publish date:

1-3-2013


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.


Keywords: legislation, concept, taxation, support, development, system
This article written in Russian. You can find full text of article in Russian here .

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Efimova T.N., Kusakin A.V. Ratsional'noe nalogooblozhenie // Nalogi i nalogooblozhenie. 2007. № 1.
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Petukhova N.E. Istoriya nalogooblozheniya v Rossii IX - XX vv. M.: Izdatel'stvo: Vuzovskii uchebnik, 2009.
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Pantyushov O.V. Dopolnitel'nye meropriyatiya nalogovogo kontrolya // Vash nalogovyi advokat, 2009. № 1.
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Yakovleva E.A., Upravlenie nalogovymi effektami v innovatsionnoi deyatel'nosti predpriyatiya, Nalogi (gazeta), 2008. №.45.
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