scholarly journals Tax incentives for small business as a factor of sustainable development of the region in Russia

2018 ◽  
Author(s):  
Karen Tumanyants ◽  
Evgenia Gulyaeva
Keyword(s):  
Sustainable Development ◽  
Small Business ◽  
Tax Incentives

DEVELOPMENT OF SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP DURING A PANDEMIC

2021 ◽  
Vol 4 (4) ◽  
pp. 4-11
Author(s):  
Dilobar Islamova ◽  
◽  
Shukurillo Yoqubov ◽  
Xolidbek Abduvohidov
Keyword(s):  
Small Business ◽  
Tax Incentives ◽  
Business Environment ◽  
Private Entrepreneurship ◽  
Development Analysis

This article examines the importance of small business and private entrepreneurship during the pandemic, the tasks performed, and the prospects for development. Analysis of investments, loans, tax incentives and achievements in the field of small business and private entrepreneurship, improving the business environment, creating opportunities for small business and private entrepreneurship

scholarly journals Small business and its place in promoting sustainable development

2021 ◽  
Vol 250 ◽  
pp. 06007
Author(s):  
Elena Korneeva ◽  
Natalia Skornichenko ◽  
Tatiana Oruch
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Small Business ◽  
Social Life ◽  
Small And Medium Enterprises ◽  
Global Climate ◽  
Global Changes ◽  
The Sustainable Development ◽  
Development Goals ◽  
Medium Enterprises

Sustainable development is becoming a very important issue in the 21st century. Facing global changes such as the global warming, global climate change, as well as other pressing issue, all spheres of economy and social life need to take part in mitigating them and preventing disasters from happening. Our article studies the role of the small business in the above processes and the place of the small business in promoting sustainable development through its actions, public and social awareness and responsibility. We show how even small and medium enterprises can become a decisive power in tackling the climate change and promoting green thinking and sustainable awareness. This can be achieved through enhancing social responsibility of business companies which can greatly contribute to supporting the Sustainable Development Goals (SDG) and promoting sustainable economic growth.

Tax Incentives and Small Business Mutual Aid Partiticipation

2021 ◽  
Vol 23 (6) ◽  
pp. 2919-2931
Author(s):  
Seokjin Woo ◽  
Byung-hill Jun
Keyword(s):  
Small Business ◽  
Tax Incentives ◽  
Mutual Aid

Mixed Blessing of Being Designated a Small Business: A Four Country Comparison

2007 ◽  
Vol 5 (1) ◽  
pp. 16-34 ◽  
Author(s):  
Sheila Killian ◽  
Stewart S. Karlinsky ◽  
Garry Payne ◽  
Jackie Arendse
Keyword(s):  
Small Business ◽  
Best Practices ◽  
Economies Of Scale ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Economic Benefits ◽  
Business Community ◽  
Playing Field ◽  
Country Comparison ◽  
Mixed Blessing

This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.

scholarly journals Sustainable management, balanced scorecard and small business: a systematic review and state of the art

2020 ◽  
Vol 11 (1) ◽  
pp. 156
Author(s):  
Marileide Barbosa ◽  
Juan Arturo Castañeda-Ayarza ◽  
Denise Helena Lombardo Ferreira
Keyword(s):  
Sustainable Development ◽  
Small Business ◽  
Balanced Scorecard ◽  
Sustainable Management ◽  
Business Management ◽  
Small Companies ◽  
Management Tools ◽  
Scientific Publications ◽  
The Balanced Scorecard ◽  
Whole Process

The Balanced Scorecard - BSC is a widely used tool in business management that allows implementing and controlling strategies. Today, in a context that demands efforts from all organizations for sustainable development, the BSC has become an excellent alternative to include sustainability in business management. However, when it comes to small business organizations, management tools like BSC and business sustainability face the greatest difficulties, barriers and limitations. Therefore, the objective is to map the frontier of knowledge that brings together sustainable management and BSC to small companies, allowing visualization of the paths covered and the ones to be taken through science. A systematic bibliographical research was developed identifying and analyzing the main scientific publications that intersect the themes mentioned above. The results show the need to increase research towards understanding and monitoring the transformation of small business management in terms of sustainable development. The importance of the use of management tools to improve the efficiency and effectiveness of the whole process has been confirmed, as well as that the BSC can play a relevant role. Thus, with this, researchers are expected to be more interested in the subject and more studies applied in small companies will come to be.

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