TAX POLICY AND TAXATION SMALL BUSINESS ENTITIES
Rubrics: RESEARCH
Abstract and keywords
Abstract (English):
Tax Policy of the Russian Federation for the period 2014-2016 years is aimed at preserving a constant tax burden in sectors in which reached its optimum level and ensure proper procedures of tax administration. This principle directly affect small businesses, and at the same time forms of adaptive approaches tax mechanism, a balanced fiscal policy, the analysis of the current tax system and evaluate the effectiveness of tax management.

Keywords:
taxation, tax policy, small business
References

1. Federal´nyy zakon № 117-FZ ot 5 avgusta 2000 goda (s izmeneniyami i dopolneniyami) «Nalogovyy kodeks Rossiyskoy Federatsii».

2. Kontseptsiya dolgosrochnogo sotsial´no-ekonomicheskogo razvitiya RF na period do 2020 goda. Utv. Rasporyazheniem Pravitel´stva RF № 1662-r ot 17 noyabrya 2008goda.

3. Federal´nyy zakon 209-FZ ot 24 iyulya 2007goda «O razvitii malogo i srednego predprinimatel´stva Rossiyskoy Federatsii».

4. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov [Elektronnyy resurs].

5. Grigor´eva O.V. Adaptatsionnyy nalogovyy mekhanizm upravleniya malym innovatsionnym predprinimatel´stvom / O.V. Grigor´eva, L.Yu. Filobokova. Finansovyy menedzhment. - 2013. - № 1.

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