| 000 | 02734naa2a2200445 4500 | ||
|---|---|---|---|
| 001 | 573929 | ||
| 005 | 20231030032251.0 | ||
| 035 | _a(RuTPU)RU\TPU\prd\272539 | ||
| 035 | _aRU\TPU\prd\272538 | ||
| 090 | _a573929 | ||
| 100 | _a20170721a2017 k y0rusy50 ba | ||
| 101 | 0 | _aeng | |
| 102 | _aRU | ||
| 135 | _adrcn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aTaxation issues facing small business in the Russian Federation _fI. A. Zenkov |
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| 203 |
_aText _celectronic |
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| 215 | _a1 файл (151 Кб) | ||
| 225 | 1 | _aЭкономические науки | |
| 230 | _aЭлектронные текстовые данные (1 файл : 151 Кб) | ||
| 300 | _aTitle screen | ||
| 320 | _a[References: 5 tit.] | ||
| 330 | _aThe paper outlines the issues related to the taxing facing small businesses in the Russian Federation. The foreign experience concerning the effectiveness of small business taxation was also studied. The relevance relates to the study of the issues of small business development in Russia and the economy as a whole. The purpose of the work is to analyze foreign experience in the sphere of small business management and to solve some problems of its development in Russia. Research methods are descriptive, analytical, and structural method that allowed analyzing the existing foreign practices in the sphere of supporting and functioning of small business abroad as well as problems preventing the development of small business in Russia. The paper examines some problems of taxation facing small enterprises. The foreign experience of tax system functioning of small enterprises is analyzed. Comparing the basic principles of the functioning of tax systems in Russia and abroad, the main tasks of reforming modern taxation in Russia are identified. | ||
| 461 | 1 |
_0(RuTPU)RU\TPU\prd\225573 _x2312-2978 _tJournal of Economics and Social Sciences _oelectronic scientific journal _d2012- |
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| 463 | 1 |
_0(RuTPU)RU\TPU\prd\272526 _t№ 10 _v[4 p.] _d2017 |
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| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aeconomic growth | |
| 610 | 1 | _asmall business | |
| 610 | 1 | _aмалый бизнес | |
| 610 | 1 | _aналоговые льготы | |
| 610 | 1 | _aэкономический рост | |
| 610 | 1 | _aсистема налогообложения | |
| 700 | 1 |
_aZenkov _bI. A. |
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| 712 | 0 | 2 |
_aНациональный исследовательский Томский политехнический университет (ТПУ) _c(2009- ) _2stltpush _3(RuTPU)RU\TPU\col\15902 |
| 801 | 1 |
_aRU _b63413507 _c20090623 _gPSBO |
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| 801 | 2 |
_aRU _b63413507 _c20171006 _gPSBO |
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| 856 | 4 | _uhttp://earchive.tpu.ru/handle/11683/43083 | |
| 942 | _cBK | ||