List of publications on a keyword: «tax regime»
Парадигмы современной науки (различные направления)
FSFEI of HE "Rostov State University of Economics" , Ростовская обл
«Финансовая поддержка субъектов малого предпринимательства в регионе»
The implementation of modern fiscal policy is only possible under an active use of finance. They affect dynamic development of small businesses, taking into account its importance from the economic, political, scientific and technical and social points of view in market economy. The monograph presents the experience of the Rostov Region in the context of fiscal and taxation support, which is going to be useful for students, academics and practitioners. It is proposed to develop common criteria for granting state and tax support to small businesses, to establish a unified mechanism for collecting insurance premiums for all tax payers under special tax regimes, to improve certain elements of the patent taxation system, which activates the stimulating role of finance in the development of this sector.
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г
«Сравнительная характеристика современных систем налогообложения»
The purpose of this article is to clarify the specific application of tax systems which are statutory. On the basis of a comparative analysis of the most common tax regimes author makes a conclusion about the possibility of the use of certain tax systems of legal entities and individual entrepreneurship.