scholarly journals Forecast assessment of tax revenue in the context of application of special tax regimes

2020 ◽  
pp. 16-28
Author(s):  
Natalya Khizhak
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Scenario Analysis ◽  
Small Businesses ◽  
Economic Effect ◽  
Tax Revenue ◽  
Constituent Entity ◽  
Tax Regimes ◽  
The Russian Federation ◽  
Business Entities

This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.

scholarly journals THE EVALUATION OF THE EXPEDIENCY’S DEVELOPMENT AND SUPPORT OF SMALL INNOVATIVE ENTREPRENEURSHIP IN RUSSIA

2018 ◽  
Vol 6 ◽  
pp. 309-313 ◽  
Author(s):  
Anzhela Litvinova ◽  
Denis Paleev
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Business Processes ◽  
New Technologies ◽  
Business Environment ◽  
Government Support ◽  
The Russian Federation ◽  
The Government ◽  
Business Entities

This article analyzes the situation of innovative approaches to building business processes and interaction between universities, the government,  and representatives of the business environment. A methodology is proposed by the authors for calculating the feasibility of government support for small innovative enterprises (SIEs) as independent small business entities organized at higher educational institutions of the Russian Federation, the activities of which are aimed at research, development, implementation, and commercialization.The importance and role of small innovative entrepreneurship in the economy of the country and large cities is becoming the main world trend. Russia is trying to match its innovation strategy in small business, but the success is, unfortunately, still negligible. On the part of the government, millions of rubles are allocated to support small innovative entrepreneurship, as well as the construction of technology parks, the creation of business incubators, technological laboratories, and platforms being organized at universities in order to ensure the implementation of innovative projects. In accordance with the Federal Law of the Russian Federation No. 217-FL of August 2, 2009, universities were able to register small innovative enterprises on their territory as independent small businesses in the sphere of innovative development, whose activities are focused mainly on the commercialization of intellectual property objects and their active promotion in the market.Nevertheless, the implementation of new technologies and know-how is associated with greater risks of SIEs and needs a methodical approach to assess the appropriateness of providing government support to such enterprises. We are going to consider and calculate the indicator of the feasibility of government support for a small innovative enterprise in the amount of 50 million rubles for a period of five years for its development and will prove the increase in the efficiency of the enterprise and the possibilities for its development through the government support mechanisms for innovations.

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.

scholarly journals TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

2018 ◽  
Vol 13 (3) ◽  
pp. 108-115
Author(s):  
Рашид Гильфанов ◽  
Rashid Gilfanov ◽  
Алсу Евстафьева ◽  
Alsu Evstaf'eva
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Economic Conditions ◽  
Small Enterprise ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
The Russian Federation ◽  
The Republic ◽  
Business Entities

Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.

FINANCIAL ASPECTS OF OPERATION OF SMALL BUSINESSES IN THE RUSSIAN FEDERATION

2015 ◽  
Vol 10 (3) ◽  
pp. 193-200
Author(s):  
Цвырко ◽  
Aleksandr Tsvyrko ◽  
Сухорукова ◽  
Natalya Sukhorukova ◽  
Иващенко ◽  
...  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Financial Support ◽  
Bank Lending ◽  
Scientific Article ◽  
Stage Of Development ◽  
Tax Regimes ◽  
Level Of Economic Development ◽  
The Russian Federation

Currently, small business in our country is one of the most important components of the market economy. Effective functioning of small businesses depends on the competitiveness of production, as well as the level of economic development of the country as a whole. In the scientific article the financial aspects and the key problems of financing small businesses in the Russian Federation at the present stage of development are discussed. The main trends of the development of small business in the conditions of financial sanctions against the Russian Federation are examined. The authors identify the key features of the relationship of small businesses: specifics of taxation, bank lending mechanism, priority forms of state financial support. The main sources of financing of small businesses are outlined. The volume of tax revenues from small businesses in the context of specific tax regimes is analyzed. Particular attention is paid to the availability of bank lending to small businesses; the analysis of the loan portfolio in the context of the regional structure and the amount of overdue loans is done. According to the results of the study authors suggest the main directions of development and public financial support for small businesses.

scholarly journals Development of Small Business in the Altay Territory in 2010-2015

2019 ◽  
Vol 26 (8) ◽  
pp. 51-60
Author(s):  
S. V. Lesovykh
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Structural Changes ◽  
Federal District ◽  
Business Development ◽  
The Body ◽  
Information Support ◽  
The Russian Federation ◽  
The Government

The article considers main trends in the small business of the Altay Territory according to results of 2011 and 2016 full-scale observations that follow the results of activities of small and medium-sized enterprises in 2010 and 2015.In the introduction, the author argues the relevance of the economic and statistical analysis of small business, which is essential for its support, as it is one of the government’s priority areas of activity at all levels when it comes to solving problems of socio-economic development. There are characteristics of information support of the analysis related to the implementation of the Federal Law No. 209-FZ from July 24, 2007 «On small and medium business development in the Russian Federation» and the Order of the Government of the Russian Federation No. 201-r from February 14, 2009.The body of the article successively focuses on some areas of analysis - from the general characteristics of small businesses to the factual analysis of individual aspects of activities of the economic entities under review (headcount, wages and revenues, fixed assets and the scope of investment activities). The features of small enterprises development by economic activity are analyzed separately. An integrated indicator of structural differences is used to assess the significance of structural changes in small businesses. A cluster analysis of the Altay Territory municipalities was carried out and they were rated according to the small business development level. In addition, the author assessed the contribution of small business of the Altay Territory to the development of small business in the Siberian Federal District and the Russian Federation.The final section of the article draws conclusions from the authors’ own specific analysis that points to both positive and negative trends in the development of small business in the Altay Territory.

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.

Ensuring the financial security of diversified business entities

2019 ◽  
Vol 39 (2) ◽  
pp. 36-40
Author(s):  
N. V. Kudryashova ◽  
V. I. Elagin
Keyword(s):  
Russian Federation ◽  
Rural Areas ◽  
Financial Sustainability ◽  
Financial Security ◽  
Constituent Entity ◽  
Regulatory Documents ◽  
The Russian Federation ◽  
Business Entities

The article deals with issues related to the development of market-based methods for increasing the stock of financial sustainability of regional consumer societies located in rural areas. The result of the work is a number of methodological and practical developments to ensure the financial security of organizations that are used in the preparation of laws and regulatory documents at the level of a constituent entity of the Russian Federation. Also they are successfully implemented into three district consumer societies.

Activation of small business activity as a necessary condition for regional development

2020 ◽  
pp. 144-160
Author(s):  
Т.В. Секачева
Keyword(s):  
Economic Growth ◽  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
New Products ◽  
Competitive Environment ◽  
Necessary Condition ◽  
Business Activity ◽  
The Russian Federation ◽  
Strategic Project

На сегодняшний день экономический рост в Российской Федерации во многом зависит от развития малого бизнеса. Эта новаторская деятельность считается важным стратегическим проектом, направленным на: внедрение новых продуктов и продвижение их на новые рынки; повышение эффективности рыночной системы; поддержание оптимальной конкурентной среды; создание и предоставление дополнительных рабочих мест; повышение потребительского спроса. Однако, в сложившихся условиях, малые предприятия сталкиваются с серьезными проблемами, решить которые можно только объединив усилия органов власти и местного самоуправления. Анализ основных показателей деятельности малого предпринимательства в масштабах всей страны и регионов в частности, поможет понять причины проблем, позволит активизировать деятельность субъектов малого бизнеса и реализовать их предпринимательский потенциал. Today, economic growth in the Russian Federation largely depends on the development of small businesses. This innovative activity is considered an important strategic project aimed at: introducing new products and promoting them to new markets; improving the efficiency of the market system; maintaining an optimal competitive environment; creating and providing additional jobs; and increasing consumer demand. However, in the current conditions, small businesses face serious problems that can only be solved by combining the efforts of government and local government. Analysis of the main indicators of small business activity throughout the country and regions in particular will help to understand the causes of problems, will allow to activate the activities of small businesses and realize their entrepreneurial potential.

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.

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