scholarly journals O PRINCÍPIO DA PRESERVAÇÃO DA EMPRESA FRENTE A EXIGÊNCIA DE REGULARIDADE TRIBUTÁRIA

2018 ◽  
Vol 7 (2) ◽  
pp. 85
Author(s):  
Edson Roberto Fidelis ◽  
Gislaine Carpena
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Research Process ◽  
The State ◽  
Point Of View ◽  
Small Company ◽  
Federal Constitution ◽  
The Face ◽  
Federal Supreme ◽  
Micro Enterprises

<p class="resumo"><strong>Resumo: </strong>O objetivo do presente artigo é a análise do artigo 17, inc. V da Lei Complementar nº 123 de 14 de dezembro de 2006, que determina a exclusão das microempresas e empresas de pequeno porte do regime do SIMPLES NACIONAL no caso de débitos tributários. Para a pesquisa, sob o ponto de vista metodológico, optou-se pelo processo de pesquisa bibliográfica, tendo como referência súmulas e orientações jurisprudenciais do Supremo Tribunal Federal, além dos princípios que norteiam a Constituição da República Federativa do Brasil de1988. A partir desse estudo se pôde verificar que a sanção para a empresa optante do regime do Simples que estiver inadimplente junto ao Fisco é demasiado pesada, dada a hipossuficiência da empresa diante da voracidade dos tributos cobrados pelo Estado nesses casos. Por fim, pretendeu-se trazer à tona, o modo agressivo com que o Estado, com o aval do Poder Judiciário abusa do Poder de fiscalizar e cobrar os impostos em face da empresa inadimplente, violando princípios constitucionais. Concluiu-se que é necessário implementar por meio do Judiciário, a possibilidade de defesa por parte do contribuinte ao invés da imediata exclusão da pequena empresa, do regime favorecido que a Constituição Federal lhe oferece.</p><p class="resumo"><strong>Palavras-chave:</strong> Lei Complementar nº 123/2006. Simples Nacional. Tributação. Micro e pequena empresa.</p><h3>THE PRINCIPLE OF THE PRESERVATION OF THE COMPANY IN RESPECT OF THE REQUIREMENT OF TAX REGULARITY</h3><div><p class="abstractCxSpFirst"><strong>Abstract: </strong>The purpose of this article is the analysis of article 17, inc. V of Complementary Law 123 of December 14, 2006, which determines the exclusion of micro enterprises and small businesses from the SIMPLES NACIONAL regime in the case of tax debts. For the research, from the methodological point of view, the bibliographical research process was chosen, having as reference references and jurisprudential orientations of the Federal Supreme Court, besides the principles that guide the Constitution of the Federative Republic of Brazil of 1988. From this It can be verified that the sanction for the company opting for the Simple regime that is in default with the Treasury is too heavy, given the company's hypersufficiency in the face of the voracity of the taxes charged by the State in these cases. Finally, it was intended to bring to light the aggressive way in which the State, with the endorsement of the Judiciary, abuses the power to inspect and collect taxes in the face of the defaulting company, violating constitutional principles. It was concluded that it is necessary to implement through the Judiciary the possibility of defense by the taxpayer instead of the immediate exclusion of the small company, from the favored regime that the Federal Constitution offers.</p><p class="abstractCxSpLast"><strong>Keywords:</strong> Complementary Law nº 123/2006. Simple National. Taxation. Micro and small business.<strong></strong></p></div>

MODERN TRENDS IN TAX ADMINISTRATION OF SMALL BUSINESSES IN RUSSIA

2021 ◽  
Vol 3 (11) ◽  
pp. 214-221
Author(s):  
Galina N. Semenova ◽  
◽  
Keyword(s):  
Small Business ◽  
National Economy ◽  
Small Businesses ◽  
The State ◽  
Point Of View ◽  
Tax Administration ◽  
Business Sector ◽  
Tax System ◽  
Practical Point ◽  
Market Participants

The article examines the role and importance of small business for the development of the national economy. The state provides support and creates conditions for the expansion of the small business sector, not excluding the regulation of the business sector. One of the instruments for regulating activities in the field of small business is the tax system, the effective functioning of which provides for the implementation of tax administration. The issues of further reforming the tax control of small businesses do not lose their relevance, since the solved tasks are replaced by new ones - digitalization of business and taxation, changes in the nature of interaction between market participants and the state in a pandemic, etc. On this basis, the study of modern trends and promising directions for the development of tax administration of small and me-dium-sized businesses is of interest both from a theoretical and practical point of view.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

scholarly journals The project approach in the development of small business in the Russian Federation

2021 ◽  
Vol 188 (3-4) ◽  
pp. 141-148
Author(s):  
Alexandra Berezina ◽  
◽  
Natalya Saenko ◽  
Aidar Puryaev ◽  
Mira Fridman ◽  
...  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Limited Resources ◽  
Project Approach ◽  
Self Employment ◽  
The Face ◽  
The Russian Federation ◽  
Descriptive Method ◽  
The Project Approach

The paper aims to discuss the prospects of using the project approach in the development of small businesses in 2020-2021. To meet that goal, the authors have applied a descriptive method, with regard to Articles of the Constitution of the Russian Federation. Small business is one of the economy drivers, providing the necessary jobs and opportunities for self-employment, enterprises related to small business are quite mobile and flexible. Project management allows for creating an adequate plan of company development under conditions of limited resources and time. Based on the results of the research, it can be concluded that the project approach is an effective tool used to solve strategic problems in the face of constantly changing circumstances by eliminating some of the imperfections inherent in the market and to introduce an agile workflow.

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.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

The Data of Alienism

1884 ◽  
Vol 30 (131) ◽  
pp. 369-377
Author(s):  
Charles Mercier
Keyword(s):  
Direct Evidence ◽  
Internal Carotid ◽  
Peripheral Circulation ◽  
External Carotid Artery ◽  
The State ◽  
Point Of View ◽  
External Carotid ◽  
External Temperature ◽  
The Face ◽  
Main Thing

Following the estimation of the state of the blood comes naturally that of the state of the circulation; and for the purpose of the alienist the efficiency with which the peripheral circulation is carried on is the main thing to be determined. From his point of view it is of far less importance to discover an insufficiency of the mitral valve than to find a cold blue flabby hand or nose; for a damaged valve is consistent with an efficient supply of blood to the highest nervous centres; but if one part of the peripheral circulation is seen to be badly carried on, the inference is unavoidable that the circulation in other peripheral regions is similarly defective. The direct evidence of the condition of the cerebral circulation obtainable by the ophthalmoscope should not be neglected. Although the “heat of the head” is a matter of prime importance among the laity, and is commonly considered by physicians as of some value, yet, having regard to the fact that the whole of the face and scalp are supplied by branches of the external carotid artery, while the encephalon receives its blood mainly from the internal carotid, I was for some time doubtful whether much stress should be laid on this external temperature. I have, however, seen a case in which not only did the head sweat freely, but steam rose visibly for many consecutive hours from the scalp of a woman lying in a well-warmed ward, and without any fluid or medicament being applied to the head. In that case there was found after death the most excessive congestion of the whole cerebral substance.

scholarly journals THE POTENTIAL OF SMALL BUSINESS TO IMPROVE THE QUALITATIVE CHARACTERISTICS OF EMPLOYMENT: PROBLEMS OF ESTIMATION AND REALIZATION IN UKRAINE

2021 ◽  
Vol 1 (36) ◽  
pp. 430-441
Author(s):  
O. Marchenko ◽  
L. Khitsenko ◽  
A. Maliy ◽  
K. Chernenko ◽  
I. Verkhovod
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small Businesses ◽  
Added Value ◽  
Total Output ◽  
Productivity Level ◽  
Main Indicator ◽  
The Face ◽  
The Impact ◽  
Qualitative Characteristics

This main objective of this article is defining capacity of small business to act as compensator of negative trends, emerging in sphere of employment in large and medium sized business of Ukrainian economy. Authors are focused not only on the availability of working places created in small business for persons, vacated from large and medium sized enterprises, but on the small business capacity to create economic preconditions for improving qualitative characteristics of employment in this sector and in whole economy. Authors have built the multiplicative term, which expresses impact, caused by different characteristics of economic activity in small and large and medium sized business on the payroll dynamics as main indicator of economic potential for improvement characteristics of employment in appropriate economy’s sector. The first factor — is the total number of enterprises, as the expression of entrepreneurs’ economic activity and their preference to working in the official (registered) sector of the national economy. Second factor — is the average number of employees in enterprise of certain sector, as the expression of scale of resources, accumulated by average entity for economic activity. Third, the scale of output, created by unit employee in certain sector, as the expression of productivity level of labor resource, involved in this sector. Fourth, the volume of payroll is affected by the distribution of total output (which was used for estimation of labor productivity) between different directions of productive consumption, i.e. the share of payroll in the total revenue of small enterprises. The results obtained by factors analysis didn’t prove the thesis about small business capacity to compensate the negative trends, observed concerning employment in sectors of large and middle business of Ukrainian economy. The trends prevailing in creation and distribution of added value in small business does not contribute to improvement of quantitative and qualitative characteristics of employment in small business and whole Ukrainian economy. This situation indicates that small businesses in the face of negative macroeconomic dynamics have been unable to accumulate resources (at least by concentrating resources on fewer businesses that will be able to ensure higher efficiency) needed to improve the impact of the small business sector on the reproduction of employment in the economy of Ukraine. In addition, the significant lag in the level of wages in small business from large and medium and from the average level of the economy remains an important element of the mechanism for reproducing the low level of wages in Ukraine.

scholarly journals The Proper Discharge of Tax Duty as a Legitimate Interest of the Taxpayer

2020 ◽  
Vol 17 (3) ◽  
pp. 36-46
Author(s):  
Sergey Yadrikhinskiy
Keyword(s):  
The State ◽  
Point Of View ◽  
Constitutional Court ◽  
Law Enforcement Agencies ◽  
Public And Private ◽  
Private Interests ◽  
Legitimate Interest ◽  
The Face ◽  
Private And Public ◽  
Legitimate Interests

Introduction. Legal science traditionally considers the taxpayer as a person obliged, and the payment of tax in terms of unconditional, unilateral claims of the state. At the same time, the practice of taxation shows that not only the state, but also the taxpayer is interested in the proper execution of the tax duty. This article proposes to conduct a study of the performance of duties from the point of view of the legitimate interests of the taxpayer. Purpose. The purpose of this study is to consider the legal and organizational aspects of the obligation to pay tax, as well as the resolution of conflict issues in the balancing of public and private interests. Methodology. The methodological basis of the study consists of various General and special methods of cognition of the phenomena of legal reality. Among them, legal-dogmatic and historical-legal methods are particularly important. Results. The article reveals the signs of proper fulfillment of tax duties; distinguishes the concepts of “payment of tax” and “transfer of tax”; substantiates the idea that the implementation of tax duties is associated with the legitimate interests of the taxpayer, the accounting of which is an obligation on the part of the state in the face of law enforcement agencies (courts, tax authorities); analyzes the legal position of the constitutional Court of the Russian Federation on the payment of taxes and the performance of tax duties, defines the boundaries of good faith behavior of the taxpayer. Conclusions. The recognition of a duly performed tax duty is a legitimate interest of the taxpayer, which is subject to protection. Based on the analysis of the multistage process of tax payment and through the prism of the principle of justice, the conclusion about the inadmissibility of imposing all responsibility for not receiving money to the budget only on the taxpayer is substantiated. A practice that gives priority only to fiscal interest leads to an imbalance of private and public interests.

scholarly journals Problems of small business in Ukraine and ways for their overcoming

2021 ◽  
Vol 71 (4) ◽  
pp. 69-76
Author(s):  
A. Chushak-Holoborodko ◽  
P. Horyslavets ◽  
O. Poburko ◽  
S. Shramko
Keyword(s):  
Law Enforcement ◽  
Small Business ◽  
Small Businesses ◽  
Bank Lending ◽  
Legal Regulation ◽  
The State ◽  
Normal Operation ◽  
Law Enforcement Agencies ◽  
Wide Range ◽  
Business Entities

The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.

scholarly journals Improving government support for small agribusiness due to the COVID-19 coronavirus pandemic

2020 ◽  
Vol 195 (4) ◽  
pp. 86-90
Author(s):  
A. Alekseev ◽  
Ol'ga Ruschickaya ◽  
V. Lavrov ◽  
N. Yurchenko
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Agricultural Sector ◽  
State Regulation ◽  
The State ◽  
Government Support ◽  
Industrial Complex ◽  
Negative Consequences ◽  
State Support ◽  
The Future

Abstract. Purpose of the study is improving the mechanism of state regulation of agricultural producers, due to the need to overcome the pandemic and prevent the recurrence of similar scenarios in the future. The object of research is an agricultural producer, belonging to the category of small business. The subject of the study is the relationship between the object of study and the state represented by government bodies and institutions involved in the provision of state support that may arise in the process of overcoming the consequences of the COVID-19 pandemic. Research Methods. A theoretical analysis was used to identify threats from the coronavirus pandemic to agriculture and the agro-industrial complex as a whole. Comparison as a method of cognition was used when comparing the requirements of small businesses for state support and measures actually taken by the government. A systematic approach and modeling were used to summarize the experience of the functioning of the economy in a pandemic and to create patterns of behavior of small agribusiness entities. The method of scientific abstraction made it possible to present the most probable state of small business in the agro-industrial complex, depending on the provision or refusal of state regulatory influence on the economy in order to eliminate the damage caused by the pandemic. The rule of combining historical and logical in their unity allowed us to look at the coronavirus pandemic not as a unique phenomenon in the history of modern economics, but as a negative phenomenon that will potentially be reproduced in the future and the logic of counteraction which requires active intervention at the state level, and in the future - generalization, analysis and improvement of the experience gained. The theoretical and methodological basis of the study is composed of statistical data on the state of the world economy, consumption, unemployment, publications of news agencies and government officials on measures taken to deal with the consequences of the pandemic, existing programs for the development of the digital economy, as well as publications of leading scientists in the agricultural sector on digital problems economics. Results. Within the scope of this study, there were characterized the most negative consequences of the pandemic for the agro-industrial complex, there was carried out the analysis of announced and already taken measures to support entrepreneurship and were described behavior models of small agribusiness entities in the current situation. Scientific novelty. The authors have developed a new method for the rapid diagnosis of a small agribusiness subject, claiming to receive state support for regional and industry programs.

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