The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

The Forum ◽  
2018 ◽  
Vol 16 (3) ◽  
pp. 441-460
Author(s):  
Ari Glogower
Keyword(s):  
Public Opinion ◽  
Small Business ◽  
Small Businesses ◽  
The Public ◽  
Tax Legislation ◽  
Tax Benefits ◽  
The Rich ◽  
Strategic Framing

Abstract This Essay describes the gap between the rhetoric and the reality of preferences for small business in the 2017 tax legislation. In the effort to shape public opinion on the legislation, proponents frequently highlighted the benefits for small businesses while often eliding the much larger benefits for large businesses and the wealthiest individuals. This strategic framing follows a recognizable historic pattern whereby tax benefits for the rich are sold to the public through a rhetoric emphasizing benefits lower down the economic ladder.

scholarly journals Development of small innovative business in the Russian economy

2021 ◽  
Vol 10 (44) ◽  
pp. 84-91
Author(s):  
Sergey V. Novikov ◽  
Gennady V. Tikhonov
Keyword(s):  
Mathematical Modeling ◽  
Small Business ◽  
Small Businesses ◽  
Small Enterprises ◽  
The Public ◽  
Russian Economy ◽  
Sustainable Operation ◽  
Significant Difference ◽  
Scientific Technical ◽  
Crisis Conditions

The article is devoted to small entrepreneurship in the scientific and technical sphere, despite the recognition of its right to state support, it has a significant difference from scientific and technical and the so-called earlier implementation activities characteristic of the period preceding economic reforms. A significant place in the article is given to the development of mathematical modeling in the system of innovative entrepreneurship in modern crisis conditions. Adaptability and flexibility are considered as the most important indicators of the efficiency of structures, their ability to ensure sustainable operation and effective innovative development of small businesses. The issues of scientific, technical and innovative activities in small business and in the public sector of the economy on the conjugation of adaptability and flexibility are considered. A number of modern techniques related to the development of mathematical modeling of the development of small enterprises in innovative activities in a crisis are analyzed. The necessity of mathematical modeling as the main factor in the implementation of financial support for small business in innovation, for which conventional methods are unacceptable, has been substantiated. The proposed approach should be considered as a guideline when assessing the mechanism for allocating funds from the budget for the development of small business in innovation.

scholarly journals CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES

2018 ◽  
pp. 286-293
Author(s):  
Nadiya Khocha
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Synthesis Method ◽  
Small Enterprise ◽  
Small Enterprises ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
Taxation System

Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises. Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used. Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.

scholarly journals PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA

2019 ◽  
Vol 7 (2) ◽  
pp. 21-25
Author(s):  
Юлия Аношина ◽  
Sergei Simonov
Keyword(s):  
Small Businesses ◽  
Economic Conditions ◽  
Comparison Analysis ◽  
Practical Application ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Stimulation Of

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities. Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization. Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses. Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions. Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.

FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS

2021 ◽  
Vol 4 (8) ◽  
pp. 4-10
Author(s):  
Mokhira Pulatova ◽  
Keyword(s):  
Small Business ◽  
Economic System ◽  
Small Businesses ◽  
Tax System ◽  
Flat Tax ◽  
Tax Rate ◽  
Tax Benefits ◽  
Market Relations

The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.

scholarly journals CURRENT PROBLEMS OF TAXATION OF INDIVIDUAL ENTREPRENEURS

2021 ◽  
Vol 7 (4(44)) ◽  
pp. 3-5
Author(s):  
Albina Bulatovna Tsarbaeva
Keyword(s):  
Middle Class ◽  
Small Business ◽  
Small Businesses ◽  
Political Stability ◽  
The State ◽  
Tax Legislation ◽  
Global Challenges

One of the global challenges for small businesses is taxation. The problem is caused by the existing contradictions in tax legislation and its instability, and the components of taxation directly depend on the state and forms of ownership, on the benefits that are presented to one or another type of activity of small businesses. In recent years, there has been a lot of talk in Russia about the exceptional importance of small business for the development of the country and its economy, for the formation of a “middle class” as well as for the establishment of social and political stability in the country. The article provides data on the state of taxation of individual entrepreneurs. Particular attention is paid to the problems faced by individual entrepreneurs.

scholarly journals Aspek Komunikasi Dalam Kebijakan Izin Usaha Mikro Dan Kecil Di Kecamatan Pahandut Kota Palangka Raya

2019 ◽  
Vol 5 (2) ◽  
pp. 8-12
Author(s):  
Muhammad Riban Satia ◽  
Risma Wati
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Implementation Process ◽  
Easy Access ◽  
District Office ◽  
The Public ◽  
Edward Iii ◽  
Qualitative Descriptive ◽  
The Government ◽  
Collection Methods

Implementation of micro and Small Business license (IUMK) in Pahandut Sub-district of Palangka Raya has been running since the year 2015. To facilitate the community to obtain this micro and Small business license, the government made a policy that the community can take care of in the district office where the business is located. And also to facilitate the licensing process, by means of management free micro and Small business license. This micro and Small business license policy aim to facilitate the public in obtaining their business legality and easy access to capital. Therefore, the purpose of this research is to know how its implementation is the communication aspects in the policy of micro and small business licenses in the district Pahandut. For the theory of communication, the theory is derived from the opinions of some experts, among them the theory of Kathleen K. Reardon. While the indicator used to determine the success of the policy using the approach expressed by George C. Edward III, among others is the aspect of communication. The research method used is qualitative descriptive. While the data collection methods use observation, interviews, and documentation. Data analysis techniques using models submitted by Miles and Huberman, consisting of data reduction, data display (data presentation), and conclusion drawing/verification (withdrawal of conclusions/verifications). The results revealed that the implementation process of micro and small business permit policy in the district Pahandut Palangka Raya city goes well but less maximum. This is because there are micro and small businesses who do not have the license and insufficient resources and some actors who still do not understand the flow of micro and small business licenses.

Small Business Policies Toward Employee and Community Promotion of Physical Activity

2006 ◽  
Vol 3 (4) ◽  
pp. 405-414 ◽  
Author(s):  
Richard R. Suminski ◽  
W.S.C. Poston ◽  
Melissa L. Hyder
Keyword(s):  
Physical Activity ◽  
Small Business ◽  
Small Businesses ◽  
Stage Of Change ◽  
Basic Information ◽  
The Public ◽  
Sport Team ◽  
Promotion Of Physical Activity ◽  
Preliminary Study ◽  
Business Policies

Background:Basic information is needed to develop strategies for promoting physical activity (PA) in small business. This preliminary study described small business policies encouraging PA.Methods:Interviews were completed at 98 small businesses (5–100 employees) in 2003. Business policies encouraging PA participation by employees and the public were assessed. Stage of Change was used to describe intentions to develop such policies.Results:A total of 53 PA policies (12 employee; 41 public) existed. The most common employee policy was incentives for gym memberships (41.7%). The most popular public policy was sport team sponsorships (60.1%). Most businesses (60.2%) were not thinking about creating a policy for PA while 33.7% had a policy in place (20.4% > 6 months).Conclusion:Small businesses have few PA policies and most are not thinking about such policies. Research should determine why this is the case and what approaches could stimulate the development of PA policies.

PROMOTING THE DEVELOPMENT OF SMALL BUSINESS IN THE MUNICIPALITY

2015 ◽  
Vol 10 (4) ◽  
pp. 163-173
Author(s):  
Дорохова ◽  
Yuliya Dorokhova ◽  
Анненкова ◽  
Alla Annenkova ◽  
Гришина ◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Local Governments ◽  
Scientific Community ◽  
State Regulation ◽  
Social Orientation ◽  
Entrepreneurial Activity ◽  
Business Sector ◽  
The Public ◽  
Support Measures

The article is based on the results of the survey of the heads of municipalities of the Orel region; it is dedicated to the study of conditions for the promotion of small business sector and reducing admi-nistrative barriers to its development. The purpose of writing this article is to pay attention of the representatives of legislative and executive authorities and the scientific community to the problems preven-ting the development of entrepreneurial activity in the municipalities. The research methodology includes conducting expert survey, comparative analysis and logical interpretation of the results set out in the form of conclusions on the presented issue. The results of the study are generalizations of sociological survey and authors’ conclusions that the most popular ways of supporting entrepreneurs of the municipality are financial support measures and measures for the development of business infrastructure. The main provisions reflecting the results of the study are the following: the conclusions of inefficient interaction between small businesses and local governments, lack of social orientation of this interaction and the need to strengthen it; the lack of effective dialogue between local authorities and the public on issues of interaction with small businesses; the need for state regulation of equal partnerships in financing and lending, administrative regulation and taxation in order to create conditions for development of small businesses.

Trust in the Police: Cross-country Comparisons

2012 ◽  
pp. 24-47
Author(s):  
V. Gimpelson ◽  
G. Monusova
Keyword(s):  
Public Opinion ◽  
Public Attitudes ◽  
Crime Rates ◽  
Authoritarian Regimes ◽  
Data Sets ◽  
The Public ◽  
Positive Attitudes ◽  
Cross Country ◽  
Police Activity

Using different cross-country data sets and simple econometric techniques we study public attitudes towards the police. More positive attitudes are more likely to emerge in the countries that have better functioning democratic institutions, less prone to corruption but enjoy more transparent and accountable police activity. This has a stronger impact on the public opinion (trust and attitudes) than objective crime rates or density of policemen. Citizens tend to trust more in those (policemen) with whom they share common values and can have some control over. The latter is a function of democracy. In authoritarian countries — “police states” — this tendency may not work directly. When we move from semi-authoritarian countries to openly authoritarian ones the trust in the police measured by surveys can also rise. As a result, the trust appears to be U-shaped along the quality of government axis. This phenomenon can be explained with two simple facts. First, publicly spread information concerning police activity in authoritarian countries is strongly controlled; second, the police itself is better controlled by authoritarian regimes which are afraid of dangerous (for them) erosion of this institution.

The elementary forms of digital culture. Knowledge, connections and sociality

2020 ◽  
pp. 316-328
Author(s):  
Vincenzo Susca
Keyword(s):  
Public Opinion ◽  
Daily Life ◽  
Digital Culture ◽  
Social Boundaries ◽  
Public Spheres ◽  
The Public ◽  
Nation States ◽  
The Senses ◽  
Point Of Intersection ◽  
Dark Web

Contemporary communicative platforms welcome and accelerate a socio-anthropological mutation in which public opinion (Habermas, 1995) based on rational individuals and alphabetic culture gives way to a public emotion whose emotion, empathy and sociality are the bases, where it is no longer the reason that directs the senses but the senses that begin to think. The public spheres that are elaborated in this way can only be disjunctive (Appadurai, 2001), since they are motivated by the desire to transgress the identity, political and social boundaries where they have been elevated and restricted. The more the daily life, in its local intension and its global extension, rests on itself and frees itself from projections or infatuations towards transcendent and distant orders, the more the modern territory is shaken by the forces that cross it and pierce it. non-stop. The widespread disobedience characterizing a significant part of the cultural events that take place in cyberspace - dark web, web porn, copyright infringement, trolls, even irreverent ... - reveals the anomic nature of the societal subjectivity that emerges from the point of intersection between technology and naked life. Behind each of these offenses is the affirmation of the obsolescence of the principles on which much of the modern nation-states and their rights have been based. Each situation in which a tribe, cloud, group or network blends in a state of ecstasy or communion around shared communications, symbols and imaginations, all that surrounds it, in material, social or ideological terms, fades away. in the air, being isolated by the power of a bubble that in itself generates culture, rooting, identification: transpolitic to inhabit

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