The analysis of taxation systems of small business in Russia and Europe

Автор: Gogoleva M.A., Shkryabin A.I.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 2-1 (15), 2015 года.

Бесплатный доступ

The article deals with the main modes of taxation of small business in the Russian Federation and Europe. Tax bonanza and the role of taxation in the development of a market economy are examined in that article.

Taxation, taxes, tax bonanza, market economy, developed countries, small business, imputed income, demand-supply, simplified taxation system, unified agricultural taxation

Короткий адрес: https://sciup.org/140111900

IDR: 140111900

Список литературы The analysis of taxation systems of small business in Russia and Europe

  • -Access mode. -URL:http://www.mstu.edu.EN/science/conferences/11ntk/materials/section8/section8_24.html (date of access: 06.01.2015).
  • The tax code of the Russian Federation. Part 2. From 05.08.2000 The federal law No. 117 (edition of 04.10.2014)//legal-reference system "Consultant Plus"/. -Access mode. -URL: http://www.consultant.ru/(date of access: 06.01.2015).
  • Free public multilanguage universal Internet encyclopedia "Wikipedia"/. -Access mode. -URL: https://ru.wikipedia.org/wiki/Малое_предпринимательство (date of access: 06.01.2015).
  • Mitrofanov, I. A. The taxation of the small business in Russia and abroad: realities and projections /I. A. Mitrofanov, A. A. Ehrentraut//Young scientist. -2012. -No. 1. Vol. 1. Pp. 130-135.
  • Yushkov O. O. Malis N. And., The Institute of Finance Researches of the Ministry of Finance of the Russian Federation "Taxation of a small enterprises"]
  • -Access mode. -URL: http://www.moedelo.org/nalogooblogenie-malogo-biznesa (date of access: 06.01.2015).
  • -Access mode. -URL: http://wiki.klerk.ru/index.php/Общая_система_налогообложения (date of access: 06.01.2015).
  • The article #346.26. The tax code of the Russian Federation. General provisions.
  • The federal law of 24.07.02 No. 104, Chapter 26.2 of The Tax Code of the Russian Federation "The Simplified Tax System"
  • Free public multilanguage universal Internet encyclopedia "Wikipedia"/. -Access mode. -URL: https://ru.wikipedia.org/wiki/Единый_налог_на_вмененный_доход (date of access: 06.01.2015).
  • Federal law of 24.07.02 No. 104, Chapter 26.5 of The Tax Code of the Russian Federation "The Patent System of Taxation"
  • Federal law of 24.07.02 No. 104-FZ, Chapter 26.1 of The Tax Code of the Russian Federation "The Unified Agricultural Tax"
  • Encyclopedic dictionary of Economics and law "Academician"/. -Access mode. -URL: http://dic.academic.ru/dic.nsf/dic_economic_law/16761/УСКОРЕННАЯ (date of access: 06.01.2015).
Еще
Статья научная