Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на этот ресурс: http://earchive.tpu.ru/handle/11683/35387
Название: The Influence of Taxation on Small Enterprise Development in Russia
Авторы: Dolgikh, Irina Nikolaevna
Zhdanova, Anna Borisovna
Bannova, Kristina Alekseevna
Ключевые слова: taxation; small enterprise; tax regulation; patent system; налогообложение; малые предприятия; налоговое регулирование; патентная система; Россия
Дата публикации: 2015
Издатель: Elsevier
Библиографическое описание: Dolgikh, Irina Nikolaevna. The Influence of Taxation on Small Enterprise Development in Russia [Electronic resource] / I. N. Dolgikh, A. B. Zhdanova, K. A. Bannova // Procedia - Social and Behavioral Sciences . — 2015 . — Vol. 166 : Proceedings of The International Conference on Research Paradigms Transformation in Social Sciences 2014 (RPTSS-2014), 16–18 October 2014, Tomsk, Russia . — [P. 216-221] .
Аннотация: Formation of adequate conditions in Russia market economy model requires the creation of a sound financial base. An important place in the mobilization of financial resources of society plays a tax system with its characteristic features of each state and the specifics of the tasks performed at a certain stage. In recent years, the negative effects of the transition period is expected to overcome through the development of small businesses, which determines the possibility of self-realization of the population in achieving the established preferences and values, as well as through the optimization of the tax system and, in particular, strengthening and stimulating social functions taxes. Formation and development of a market economy based on private property, accompanied by an expansion of business and the creation of small businesses, the activation of various financial and credit institutions, thus increasing the number of actual taxpayers. In connection with this problem is exacerbated relations between the state in the face of tax structures and small businesses as taxpayers.
URI: http://earchive.tpu.ru/handle/11683/35387
Располагается в коллекциях:Материалы конференций

Файлы этого ресурса:
Файл РазмерФормат 
dx.doi.org-10.1016-j.sbspro.2014.12.513.pdf583,62 kBAdobe PDFПросмотреть/Открыть


Все ресурсы в архиве электронных ресурсов защищены авторским правом, все права сохранены.