Главная страница » Публикации » 2012 » #8 (20) » Tax incentives for the economic activity of small businesses

Tax incentives for the economic activity of small businesses

Financial Management

Авторы

Мусаева Хайбат Магомедтагировна
профессор кафедры налогов и денежного обращения
Россия, Дагестанский государственный университет
Xaibat_27@rambler.ru
Иманшапиева Мазика Мусабековна
аспирант кафедры налогов и денежного обращения
Россия, Дагестанский государственный университет
Mazika_21@rambler.ru

Аннотация

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.

Ключевые слова

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

Рекомендуемая ссылка

Мусаева Хайбат Магомедтагировна, Иманшапиева Мазика Мусабековна. Tax incentives for the economic activity of small businesses // Современные технологии управления. ISSN 2226-9339. — #8 (20). Номер статьи: 2004. Дата публикации: 08.08.2012. Режим доступа: https://sovman.ru/en/article/2004/

Authors

Musaeva Haybat Magomedtagirovna
Professor of the Department of tax and monetary
Russia, Dagestan State University
Xaibat_27@rambler.ru
Imanshapieva Mazika Musabekovna
graduate student Taxes and Money Circulation
Russia, Dagestan State University
Mazika_21@rambler.ru

Abstract

Keywords

Suggested citation

Musaeva Haybat Magomedtagirovna, Imanshapieva Mazika Musabekovna. // Modern Management Technology. ISSN 2226-9339. — #8 (20). Art. #  2004. Date issued: 08.08.2012. Available at: https://sovman.ru/en/article/2004/

Print Friendly, PDF & Email
Оправить мне на email статью

Читайте также

Развитие системы финансового контроля в условиях цифровизации
Статья “Что выгоднее: развивать бизнес или играть на финансовых рынках?”
Статья “Менеджмент первого миллиона: стратегии и подходы к управлению капиталом”
Статья “Стратегический подход обеспечения финансовой устойчивости организаций в современных условиях”
Статья “Интеграция искусственного интеллекта в финансовую систему Китая”

Библиографический список

  1. The tax code of the Russian Federation. – М; “Omega-l”, 2012.
  2. Aliev B. H, Musaeva H.M., Imanshapieva M.M. Small bissnes in the conditions of innovative development of economy of the Russian Federation//the Finance and the credit. 2010 № 37 (469) – P.20.-28
  3. Derina O.V. Tax privileges on a profit tax of the organizations as the most important instrument of stimulation of investment activity of managing subjects //the Tax policy. – №8. 2008.-P.12.
  4. S. Borisova’s report at the Innovative forum of small and average business, on March, 23rd 2010г. «Competing for the future today: the new innovative policy for Russia»//the Data of an official site of the All-Russian public organization «Support of Russia»: www. opora. ru.
  5. Dynamics of development of small-scale business in regions of Russia in 2010//Quarterly it is information – the analytical report. NISSIPP, April, 2011. P.13
  6. Zykova T. Ju. Small and average business had new tax privileges//the Russian newspaper. – 2011. P.11.
  7. Lavrenova N. N. Simplification of accounting for small enterprises//the Account in building. – 2011. – №1.-P.13.
  8. Business / the Stake. Authors. Under edition of prof. V.Ja.Gorfinkelja, prof. G.B.Poljaka, prof. V.A.Shvandera. – М; It juniti-dana, 2007.-360 p.
  9. An official site of Federal Agency of the state statistics: www.gks.ru
  10. The official data of a site of Territorial body of Federal Agency of the state statistics on RD: www. dagstat.gks.ru.
  11. The official data of site FNS the Russian Federation: www.nalog.ru.
  12. Official accounting given UFNS the Russian Federation on RD for 2008-2010, a site: www.r05.nalog.ru.

Leave a Reply

Your email address will not be published. Required fields are marked *

Shopping Cart
Scroll to Top