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|Title:||Institutional and financial aspects of implementation of the concept of state-private partnership at the federal and regional levels|
|Authors:||Novoselova, N. N.|
Новоселова, Н. Н.
|Keywords:||Conscientious taxpayer;Entrance VAT;Financial mechanism;Small and average business;State support|
|Publisher:||Mediterranean Center of Social and Educational Research|
|Citation:||Novoselova, N.N., Alikaeva, M.V., Ksanayeva, M.B., Nalchadzi, T.A., Kerefova, L.Z.G. Institutional and financial aspects of implementation of the concept of state-private partnership at the federal and regional levels // Mediterranean Journal of Social Sciences. - 2015. - Volume 6. - Issue 5S3. - Pages 338-346|
|Series/Report no.:||Mediterranean Journal of Social Sciences|
|Abstract:||In article the stages of modernization of the state support of small and average business concept representing a vector of its development are developed and offered. One of the most significant factors of a small business development is the system of the taxation. The main directions of improvement and further development of the special tax modes are considered: 1) fixing of concept «subjects of MSP in the Russian Tax Code; 2) reduction of application conditions of the special tax modes and conditions of reference of the enterprises to small and to average to the uniform standard; 3) introduction of an ascending scale of a unified tax - from 5% to 15% for the simplified tax system; 4) establishment of opportunity to accept to a deduction the entrance VAT at the subsequent realization of goods «uproshchenets» to the VAT organizations payers; 5) introduction of the concept «conscientious taxpayer» and a ban of carrying out exit checks of such taxpayers - micro and small enterprises. Results of research can promote expansion of theoretical, methodological and practical base of the state support of development of small and medium business|
|Appears in Collections:||Статьи, проиндексированные в SCOPUS, WOS|
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