NEW AND INNOVATIVE METHODS OF THE CONCEPT OF TAXATION OF SMALL BUSINESS

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Information Exchange ◽  
Tax Policy ◽  
The State ◽  
Innovative Methods ◽  
International Tax ◽  
Tax Payments ◽  
Tax Information Exchange

At present, the concept of taxation has gone beyond the tax policy of the state and beyond the Tax Code, since there are non-tax payments. In addition, even small businesses may face the peculiarities of international tax information exchange, which will be automated from 2018, since 2017 the role of banks in the area of tax inspections has been strengthened, the concept of unreasonable tax benefit has been changed and the final beneficiary has been verified. Thus, the Russian concept of taxation of small business has recently undergone significant changes.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

FEATURES OF INVESTMENT FACTORS OF THE EXTERNAL ENVIRONMENT OF SMALL BUSINESS IN THE KYRGYZ REPUBLIC

2019 ◽  
Vol 19 (3) ◽  
pp. 231-238
Author(s):  
Nurzhan Ashirbekov ◽  
◽  
Zhyldyzbek Bazarbayev ◽  
Keyword(s):  
Sustainable Development ◽  
Small Business ◽  
Small Businesses ◽  
External Environment ◽  
The State ◽  
Kyrgyz Republic ◽  
Productive Activity ◽  
The Sustainable Development ◽  
The Stability

This article discusses the role of small business and the characteristics of investment factors that affect the economy of Kyrgyzstan, as a factor in the sustainable development of the country. The development of small small businesses is the basis for the stability of the macroeconomic situation of the state. Officially, small and medium-sized businesses have been identified in Kyrgyzstan as the most important sector of the economy. An analysis of data on the production of small and medium-sized businesses in Kyrgyzstan shows that small business shows the most productive activity.

scholarly journals ПОДАТКОВІ ІНСТРУМЕНТИ ФІНАНСОВОГО ПІДТРИМКИ МАЛОГО БІЗНЕСУ В РОСІЇ

2021 ◽  
pp. 46-51
Author(s):  
Марина Михайлівна Богданова
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Financial Support ◽  
Tax Incentives ◽  
The State ◽  
Tax Burden ◽  
Tax Regimes ◽  
Business Entities ◽  
Tax Holidays ◽  
Tax Payments

This article is devoted to the study of the topic of tax levers for regulating the activities of small businesses in Russia. Tax aspects of business are included in the scope of financial support from the state for legal entities and individual entrepreneurs. The aim of the study is to analyze the tax instruments through which the state provides financial support to small businesses. The subject of the research is the measures of state financial support for small businesses in terms of taxation. In the course of the research, such methods were applied as: comparative, statistical, descriptive, analysis and synthesis. Research hypothesis. Identification of the optimal tax instruments for financial support of small business will allow the subjects of this sphere of the economy to function effectively without causing a conflict of interest between entrepreneurship and the state in paying taxes to the budget. Presentation of the main material. Small business entities in the Russian Federation have the right to state support in the form of financial, property, information, and consulting assistance. Financial assistance, as the most significant, consists in the provision of government subsidies, preferential types of loans, tax holidays, special tax regimes, simplified accounting procedures, etc. Tax instruments of financial support are of key importance for business entities, as they allow regulating the tax burden depending on the types of activities, the scale of the organization, the amount of income and many other factors. For Russian business entities, there are 5 taxation regimes, of which one is general and four special (preferential), tax holidays for small businesses and tax incentives for types of taxes. Originality and practical significance of the research. A comparative analysis of special tax regimes showed that the profitability of a particular tax regime is determined by the goals of the business, the scale and scope of activity. Conclusions and prospects for further use. The use of special tax regimes helps to optimize tax payments, and tax incentives reduce the tax burden of business entities. However, in the current conditions of the spread of the pandemic, increased attention from the state to small businesses is required in order to regulate the possible loss of profitability due to the introduction of restrictive measures, and, as a result, a decrease in the population's ability to pay, which, in turn, will negatively affect the replenishment of the country's budget with tax payments.

The Role of SBA Loans in Small Business Survival after Disaster Events

2021 ◽  
pp. 0739456X2110282
Author(s):  
Maria Watson
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Conditional Logistic Regression ◽  
Small Business Administration ◽  
Confounding Factors ◽  
Term Survival ◽  
Business Survival ◽  
Quasi Experimental

Local businesses are important for recovering communities, yet program analyses of the effectiveness of Federal disaster loans—particularly for businesses—are limited and contradictory. This study looks at the role U.S. Small Business Administration (SBA) Disaster Loans played in the long-term survival of small businesses in Galveston County, Texas after the 2008 Hurricane Ike. This research uses quasi-experimental design, matching methods, and conditional logistic regression to tease out the effect of the loan from potential confounding factors. The results show that businesses that received a disaster loan were significantly more likely to survive than their controls, and businesses that moved were also more likely to survive.

Econometric Analysis Of Factors Influencing The Practice Of Crediting To Small Businesses

2021 ◽  
Vol 03 (05) ◽  
pp. 142-148
Author(s):  
Abdullaeva Sh.Z. ◽  
◽  
Rustamova M. ◽  
Ergashboev M. ◽  
◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Econometric Analysis ◽  
Factors Influencing ◽  
Further Development

The article provides suggestions and comments on the role of small business in the economy and the further development of its lending system

Characteristics of the ERP Systems Designed for Managing Small Businesses

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Petar Hlebarov
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Environment ◽  
Business Organizations ◽  
Erp Systems ◽  
Small Organizations ◽  
Business In Society

This article mainly aims to introduce the particular charactersitics of the ERP systems, used for managing small businesses, by answering several basic questions related to this topic: What do we generally understand by ERP systems? What is the essence of ERP for small business? What is the role of ERP for small business? What do we understand by small business? What are the characteristics of small business? What is the role of small business in society? What are the basic problems of small business? What is today’s business environment? In this respect, the report introduces the essence and the role of the ERP systems used for managing small business organizations in a structured and summarized way. It shows how the specific characteristics of small business and today’s business environment affect the ERP configurations, compared to those used in large organizations. At the end of the paper, a summary is provided of the characteristics of the ERP systems used for managing small organizations.

scholarly journals The Assessment of Dimension Absorptive Capacity on Innovation Performance and Small Business Performance

2016 ◽  
Vol 15 (2) ◽  
pp. 127-140
Author(s):  
Gunarso Wiwoho
Keyword(s):  
Small Business ◽  
Absorptive Capacity ◽  
Small Businesses ◽  
Business Performance ◽  
Positive Influence ◽  
Innovation Performance ◽  
Capacity Dimension ◽  
Spss Software ◽  
Small Business Performance

This study aims to examine the role of the absorptive capacity dimension in improving innovation performance and small business performance. The sample used as many as 35 businesses in the business sector of handy crafts. The collected data were analyzed using path analysis and processed with SPSS software version 24.0. The results showed that all hypotheses were accepted. The absorptive capacity dimension consists of potential absorptive capacity and absorptive capacity, both of which are able to have a positive influence on the performance of innovation and the performance of small businesses. But realized absorptive capacity can have a greater influence on innovation and small business performance than potential absorptive capacity.

scholarly journals Does the Formal Financial Sector Enhance Small Business Employment Generation in Nepal: Evidence from Cross-Sectional Data

2021 ◽  
Vol 8 (2) ◽  
pp. 155-164
Author(s):  
Dipendra Karki ◽  
Sushmita Upreti ◽  
Udbodh Bhandari ◽  
Sharad Rajbhandari ◽  
Niranjan Devkota ◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Financial Support ◽  
Descriptive Analysis ◽  
Critical Role ◽  
Secondary Data ◽  
Financial Sector ◽  
Cross Sectional ◽  
Employment Generation

Small business enterprises are widely recognized as a driving force of economic growth and development in any nation. Empirical evidence has shown that they contribute to job creation, help to alleviate poverty, and increase a nation’s level of productivity. In the exponential increase of small businesses, the role of the financial sector is crucial. This paper aims to identify the role of formal financial support in small business employment generation in Bouddhanath, Kathmandu. The study adopted a descriptive research design. Purposive sampling was used to select 285 business owners. A structured questionnaire was designed to collect their responses. Primary and secondary data was employed to analyze user status. Data analysis was performed with the help of descriptive analysis and a financial support index. The results showed that financial support plays a critical role in the enhancement of the small business sector, allowing businesses to create employment opportunities which further helps to maintain the Nepalese economy. The major challenges to the growth of small businesses in Nepal lie in securing initial funding and overreliance on credit. In addition, the ability to afford quality staff has an equally strong effect on the success of small businesses. Business growth clearly depends on the role of the formal financial sector to achieve the desired outcomes.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

SMALL BUSINESS: ILLUSIONS AND REALITY

2020 ◽  
Vol 10 (10) ◽  
pp. 2301-2312
Author(s):  
S.V. Popova ◽  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Industrial Society ◽  
High Tech ◽  
Systematic Analysis ◽  
Global Trends ◽  
Reproduction Process ◽  
The Face ◽  
Post Industrial

In post-industrial society, there is an increase in the role of small business as an integral element of the reproduction process. The activities of small and medium-sized businesses in our country are carried out on the basis of the established global trends. Difficulties in the dynamics of this sphere are formed under the influence of increased concentration of production and consolidation of enterprises, which gives rise to a number of problems and contradictions. Considering small business as the most important component of the market economy, its role in solving the problems of creating a competitive environment and ensuring employment should be noted. The scientific literature on the problem under consideration shows the versatility in the authors’ views of the small business role in economic development. This problem is disclosed in sufficient detail in the works of foreign authors (M Weber, J. Gelbraith, P. Drucker, W. Sombart, R. Cantillon, R Coase, J. Keynes, K. Marx, A. Marshall, L. Mises, A. Smith, J. Schumpeter and others). In Russia, L. Abalkin, A. Anchishkin, K. Bazhenov, S. Witte, V. Inozemtsev, M. Lapusta, L. Slutsky, P. Stolypin, M. Tugan-Baranovsky, A. Chayanov and etc. considered this problem. The article reveals the role of small business in the Russian economy, as well as the problems and contradictions of its functioning. On the basis of a systematic analysis of the current trends, the problems, efficiency and significance of small business are identified. Research has shown that the role of small businesses is greatly exaggerated. Small business development acts as a factor in reducing unemployment. In the process of economic activity, a number of problems arise that the enterprises themselves cannot solve. A set of measures is required to support this activity and overcome the crisis. It is important that small and medium-sized enterprises can form their own accumulation fund, which can be used to adapt in the face of stagnation, which will increase the size of the labor force and labor productivity. The crisis of small and medium-sized businesses leads to a multiplier effect in the economy, which reduces the volume of GDP. As a result of the “concentration of capital” among large producers, smallscale production becomes unproductive and unprofitable. The opportunities for obtaining loans from small businesses are very limited. Modern high-tech productive equipment is not available to most. In many enterprises, there is no separation in order to save financial resources on wages. The social security of employees is low. The prosperity of any country in a post-industrial society depends on big business; small business is only an auxiliary sphere of activity. Relying on small business, it is impossible to improve the quality of life, to ensure economic growth and national security. The results of the study can be used in determining the strategic guidelines of economic policy and choosing development priorities.

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