Tax incentives for the economic activity of small businesses


Professor of the Department of tax and monetary
Russia, Dagestan State University
[email protected]

graduate student Taxes and Money Circulation
Russia, Dagestan State University
[email protected]


In article it is shown that the developed structure of the Russian small business doesn't answer problems of modernization of economy, taking into account features of subjects of small business necessity of strengthening of a role of a tax policy for regulation of their activity is given reason. The expediency of introduction in the Tax code of the Russian Federation of concepts «subjects of small business», «the small innovative enterprise» is proved. Necessity of specification of conditions and signs of reference of the organizations to subjects of small-scale business is revealed at application of the simplified system of the taxation. The expediency of change of existing approaches to formation of tax base at application of the general system of the taxation is established and recommendations about tax stimulation of economic activity of subjects of small business are offered.


subjects of small business, economy, taxes, the system, special tax modes, development, stimulation, activity, innovations, privileges, support, modernization.

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Musaeva Haybat Magomedtagirovna , Imanshapieva Mazika Musabekovna
Tax incentives for the economic activity of small businesses// Modern Management Technology. ISSN 2226-9339. – #8 (20). Art. # 2004. Date issued: . Available at:

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