Chabanyuk Oleg Vasil'yevich
PhD in economy, associate professor of department of economics and management
Russia, Moscow Finance and Law University MFLA
In the article solved the problem of formation favorable conditions for the functioning subjects of small business, which create the preconditions to stimulate the development of entrepreneurial activity. Analyzed by groups of factors affecting the development of the small business innovation, for each group are allocated favorable and unfavorable factors. Unfavorable - grouped by areas of regulatory impact, and address issues of leveling. A result of research, based on Rosstat data on a particular conditional example was a mathematical model that helps to reduce the tax rate while maintaining the amount of the proceeds from this tax to the budget.
small business, small business, economic and mathematical justification, income tax rate, stimulation of entrepreneurship
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