| Tikhonova Anna Evgenievna
Special tax regimes as an instrument for stimulating business activities
ID number: J2020126
Abstract: The author considers the application of tax instruments with the aim of boosting business activity. The contribution of small and medium business to the GDP of the world countries is assessed, the experience of tax stimulation of entrepreneurs and optimization of tax burden in Russia and abroad is provided. The changes affecting special tax regimes in the Russian Federation in 2020 and those planned for 2021 are highlighted. In addition, the opinions of various parties on the implementation of the main innovations mentioned in the article are considered and the peculiarities of the consequences of these changes, namely the abolition of one tax regime, are revealed.
Key-words: small and medium-sized businesses, taxes, tax stimulation, special tax regimes, tax exemptions, optimisation of the tax burden
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