scholarly journals KEY ASPECTS OF THE TAX PLANNING FOR SMALL AND MEDIUM ENTERPRISES

2016 ◽  
Vol 1 (3) ◽  
pp. 45-49 ◽  
Author(s):  
O. V. Medvedeva
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Tax Planning ◽  
Planning System ◽  
Tax Burden ◽  
Russian Economy ◽  
Effective Development ◽  
High Level ◽  
Medium Enterprises ◽  
Key Aspects

Small and medium enterprises make a significant contribution to the Russian economy. However, the effective development of small and medium-sized sector of the economy prevents a number of problems, including a high level of tax burden of subjects of small and average business. One of the tools of financial management of these entities to reduce the tax burden without violating the tax law, is the system of tax planning. The article considers the key aspects of tax planning system in small and medium-sized enterprises and made recommendations aimed at its improvement.

OPTIMIZATION OF TAXATION OF SMALL BUSINESSES

2021 ◽  
Vol 7 (3) ◽  
pp. 144-159
Author(s):  
Tatiana V. BAKUNOVA ◽  
Tatiana A. KOLTSOVA ◽  
Elena A. TROFIMOVA
Keyword(s):  
Small Businesses ◽  
Optimal Taxation ◽  
Small And Medium Enterprises ◽  
Current System ◽  
Tax Burden ◽  
Economic Entity ◽  
Russian Economy ◽  
The Face ◽  
Tax Benefits ◽  
Medium Enterprises

One of the topical priorities of the Russian economy at the present time is to strengthen the position of small business. Its development contributes to the optimization of the competitive economic environment, strengthening the integration of the scientific and technical sphere and production. The current system of state support for small businesses is also aimed at this. It has been significantly strengthened in the face of restrictions on activities due to the spread of coronavirus infection. The Unified Register of Small and Medium Enterprises as of 10 August 2021 contains 5,620,997 units with a number of employees of 14,646,503. At the same time, in 2021, there is a decrease in the number of individual entrepreneurs and peasant farms. At the same time, negative dynamics is observed in all constituent entities of the Russian Federation. A possible reason for this may be the level of taxation of small businesses. The purpose of the study is to reveal the theoretical and practical aspects of possible ways to optimize taxation of small businesses through the prism of the permissible level of tax burden on them. The research is based on the step-by-step disclosure of the existing systems of taxation of small businesses; basic methods for calculating the indicator of the tax burden and ways to optimize taxation; tax burden of a particular organization and proposals for tax optimization. The study resulted in recommendations on the organization of permanent control over the level of the tax burden of an economic entity, the choice of the optimal taxation regime from all possible and competent use of the tax benefits provided.

scholarly journals Market Strategies as a Source of Antitrust Risks

2018 ◽  
Vol 10 (2) ◽  
pp. 7-28
Author(s):  
Anna Meleshkina ◽  
Olga Markova ◽  
Kirill Vlasov
Keyword(s):  
Growth Rate ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Market Competition ◽  
Business Strategies ◽  
Strategic Decisions ◽  
Russian Economy ◽  
The Stability ◽  
Medium Enterprises ◽  
Market Strategies

The stability and growth rate of Russian economy depend on the effectiveness of strategic decisions, that are made by corporations, small and medium enterprises. The choice of production, sales and financial management models within the framework of strategic management system determines relationships between firms and the level of market competition. The growing diversity of business strategies results in the antitrust risks increase due to the modification of management decisions. In this context, it is necessary to identify ways to encourage companies to develop an intra-corporate mechanism for antitrust risks management and to choose pro-competitive business tools.

scholarly journals ANALISIS STRATEGI PEMASARAN JAMUR TIRAM PUTIH (PLEUROTUS OSTREATUS) PADA USAHA DAGANG KENANGA DI KECAMATAN AMPENAN KOTA MATARAM

GANEC SWARA ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 375
Author(s):  
IDA AYU KETUT MARINI ◽  
IDA AYU NOPIARI ◽  
IDA BAGUS EKA ARTIKA
Keyword(s):  
Financial Management ◽  
Swot Analysis ◽  
Small And Medium Enterprises ◽  
Oyster Mushroom ◽  
Economic Entity ◽  
Technological Advances ◽  
Competitive Prices ◽  
Oyster Mushrooms ◽  
The Government ◽  
Medium Enterprises

   Micro, small, and medium enterprises (MSMEs) are one economic entity that continues to be encouraged by the government, because it can absorb labor, can reduce unemployment and also increase people's income   This research is carried out at UD Kenanga, which produces and markets oyster mushrooms in the city of Mataram. This research is a descriptive study that aims to determine marketing strategies. This research is analyzed by SWOT analysis.  The results show that UD Kenanga is strategically in quadrant II which shows that UD Kenanga is in a diversified strategy position. The conclusion of this study is the internal and external factors that influence the marketing strategy of white oyster mushrooms on UD. Kenanga consists of an affordable amount of capital, competent workforce, adequate product quality, strategic company location, competitive prices and able to produce their own seeds. Factors that become weaknesses are low production levels, not yet diversifying white oyster mushroom products, lack of a marketing system for white oyster mushroom products, limited production land, unprofessional financial management, no mushroom product promotion activities. Factors that become opportunities are broad market share, high purchasing power, government intervention, demand for oyster mushroom products is increasing, technological advances. Threatening factors are inter-company competition, changing seasons, consumer demands for quality mushroom products, rising fuel prices.   Suggestions for companies, to diversify the company's products By diversifying products, so as to increase new customers or consumers. For the government, to pay more attention to the needs of micro businesses, especially to increase activities or technical training related to white oyster mushroom products. 

Mutual Guarantee Systems of Small and Medium-Sized Enterprises in China

2012 ◽  
pp. 230-238
Author(s):  
Yi Yang ◽  
Hong-yan Yan ◽  
Ze-yun Yang
Keyword(s):  
Financial Institutions ◽  
Organization Theory ◽  
Small And Medium Enterprises ◽  
The Self ◽  
Self Organization ◽  
Operation Efficiency ◽  
Far From Equilibrium ◽  
High Level ◽  
Medium Enterprises ◽  
Industry Associations

Mutual guarantee systems (MGS) of small and medium enterprises (SMEs) are complex system mainly serving the SMEs, including the mutual guarantee institutions formed by SMEs, financial institutions, industry associations and credit re-guarantee institutions. From the perspective of system theory, this paper illuminates the self-organization mechanisms and the self-organization characteristics of openness, far-from-equilibrium, nonlinearity and fluctuation of mutual guarantee systems of SMEs. The implication of self-organization theory is that under some conditions, mutual guarantee systems have the internal tendencies of autopoietic, self-evolution and evolution from disorder to order and from low level to high level to solve SMEs’ financing problems. Using self-organization theory, this paper proposes suggestions and measures to improve the operation efficiency of mutual guarantee systems in China.

scholarly journals The Impact of Internal, External and Enterprise Risk Management on the Performance of Micro, Small and Medium Enterprises

2019 ◽  
Vol 11 (7) ◽  
pp. 2172 ◽  
Author(s):  
Dewi Hanggraeni ◽  
Beata Ślusarczyk ◽  
Liyu Adhi Kasari Sulung ◽  
Athor Subroto
Keyword(s):  
Risk Management ◽  
Financial Management ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
West Sumatra ◽  
Management Factors ◽  
Managing Risk ◽  
Medium Enterprises ◽  
Additional Value ◽  
The Impact

This paper aims to develop the role of internal factors, external factors, and risk management variables on MSMEs’ business performance. This research was conducted in underdeveloped regions of five provinces, which includes 14 cities in Indonesia—East Java, West Sumatra, North Sumatra, West Nusa Tenggara, and East Nusa Tenggara. The Resource-based view and Market-based view methods were chosen to measure 1401 data of MSMEs. The data was collected using offline questionnaires then processed using SPSS. This paper demonstrates a remarkable outcome for MSMEs, showing the significant result of risk management factors that includes risk assessment of marketing and financial management. Other independent variables of internal, external, and risk management factors also show important outcomes on MSMEs performance. This paper offers additional value of the implementation of ERM in MSMEs, which are spread in underdeveloped regions in Indonesia. The findings shown that the activity of the enterprises in identifying and managing risk would bring up the significant effect on operational business performances.

scholarly journals Identifying Digital Transformation Paths in the Business Model of SMEs during the COVID-19 Pandemic

2020 ◽  
Vol 6 (4) ◽  
pp. 104
Author(s):  
Anjar Priyono ◽  
Abdul Moin ◽  
Vera Nur Aini Oktaviani Putri
Keyword(s):  
Business Model ◽  
Digital Literacy ◽  
Environmental Changes ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Future Research ◽  
Multiple Case ◽  
High Level ◽  
Medium Enterprises

The objective of this study was to analyze how small and medium enterprises (SMEs) cope with environmental changes due to the COVID-19 pandemic by pursuing the business model transformation with the support of digital technologies. To achieve the objective, this study used a multiple case study design with qualitative analysis to examine the data obtained from interviews, observation, and field visits. Seven manufacturing SMEs from Indonesia were selected using a theoretical sampling technique, with the purpose of achieving some degree of variation to allow us to undertake replication logic. Our analysis demonstrates that SMEs adopt a different degree of digital transformations, which can be summarized into three paths, depending on the firms’ contextual factors. First, SMEs with a high level of digital maturity who respond to the challenges by accelerating the transition toward digitalized firms; second, SMEs experiencing liquidity issues but a low level of digital maturity who decide to digitalize the sales function only; and, third, the SMEs that have very limited digital literacy but are supported by a high level of social capital. This last group of firms solves the challenges by finding partners who possess excellent digital capabilities. The qualitative case study method allows us to conduct in-depth and detailed analysis, but has thin generalizability. To address this limitation, future research can use a survey covering various industries to test the proposed theory that has resulted from this study, so that the generalizability can be assured.

A New Model of Small Business Organization

2016 ◽  
Vol 5 (2) ◽  
pp. 17-21
Author(s):  
Жуков ◽  
R. Zhukov
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Small And Medium Enterprises ◽  
Business Organization ◽  
Government Action ◽  
Franchise System ◽  
Russian Economy ◽  
Socio Economic Development ◽  
The Russian Federation ◽  
Medium Enterprises

In terms of Government action aimed at ensuring sustainable socio-economic development of the Russian Federation in 2016 22 points are devoted to the situation of small and medium enterprises. However, funding is one-sided. In this connection, the necessity of creation of the state franchise system is justified. A sequence of implementation and the effects of state franchise system on the Russian economy is considered.

scholarly journals Covid-19 financial distancing for MSMEs in Kenya

2021 ◽  
Vol 10 (3) ◽  
pp. 357-362
Author(s):  
Nathan Mwenda Mutwiri
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Management Skills ◽  
Institutional Reforms ◽  
Microsoft Excel ◽  
Decision Usefulness ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises ◽  
Analyze Data

The Micro Small and Medium Enterprises (MSMEs) are important for every nation’s economic development. They provide employment and spur the growth of multiple sectors in the economy.  The Covid-19 pandemic has negatively affected MSMEs' performance. The study seeks to demonstrate why COVID 19 may lead to the terminal quarantining of MSMEs. The study is anchored on decision usefulness and information asymmetry theories. The study adopted a descriptive research methodology and sampled MSMEs within Nairobi City County. The study used SPSS to analyze data in addition to Microsoft excel. The study found that over 70% of MSMEs had their sales decline by over 65% while 95% of them had their sales decline by over 30%. The study found that about 68% of MSMEs lacked financial management skills. The study recommends that with legal and institutional reforms, the government needs to develop a financing framework for MSMEs.  

scholarly journals Christianty, R and Hidayati, R. 2020. Strategy to Increase the Competitiveness of SMEs and their Integration into Global Value Chain. The International Journal of Business Management and Technology, Volume 4 Issue 1 January – February 2020 (97-103) .

2021 ◽  
Author(s):  
Restia Christianty ◽  
Ratnaningsih Hidayati
Keyword(s):  
Value Chain ◽  
Global Economy ◽  
Production Efficiency ◽  
Market Access ◽  
Small And Medium Enterprises ◽  
External Factors ◽  
Global Value Chain ◽  
Production Networks ◽  
High Level ◽  
Medium Enterprises

Small and Medium Enterprises is one of economic pillars in Indonesia. However, Indonesian SMEs has not performed well comparing to other ASEAN countries, particularly in terms of participation in global and regional production networks. This study aimed to identify factors causing the low participation of Indonesia SMEs into the Global Value Chain (GVC). This research is conducted with literatur study and Internal & Eksternal factors analysis. Result shows that the low participation of SMEs and Indonesian companies in GVC is determined by the lack of optimal GVC support factors, namely infrastructure and use of communication and information technology, reliability and efficiency of logistics services, and high trade barriers. The relatively high level of wages is also an obstacle to increasing production efficiency. Likewise, the strict requirements for obtaining access to external financing from banks. Another problem faced by SMEs is that most of them do not know where their position are in the GVC. Increasing SMEs participation into GVC will automatically improve their competitiveness in the global economy. There are internal and external factors that determine the competitiveness of SMEs. Internal are human resources, marketing strategies, and innovation. Meanwhile, external factors are the ease of trying in Indonesia, access to finance and capital, market access and infrastructure.

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