Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12258/4245
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
Issue Date: 2015
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
URI: https://www.scopus.com/record/display.uri?eid=2-s2.0-84942421477&origin=resultslist&sort=plf-f&src=s&nlo=1&nlr=20&nls=afprfnm-t&affilName=north+caucasus+federal+university&sid=dad81a19ceac367e41ba3922c1691d13&sot=afnl&sdt=sisr&cluster=scopubyr%2c%222015%22%2ct&sl=53&s=%28AF-ID%28%22North+Caucasus+Federal+University%22+60070541%29%29&ref=%28Institutional+and+financial+aspects+of+implementation+of+the+concept+of+state-private+partnership+at+the+federal+and+regional+levels%29&relpos=0&citeCnt=4&searchTerm=
http://hdl.handle.net/20.500.12258/4245
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