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DC Field | Value | Language |
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dc.contributor.author | Novoselova, N. N. | - |
dc.contributor.author | Новоселова, Н. Н. | - |
dc.date.accessioned | 2019-02-11T10:07:48Z | - |
dc.date.available | 2019-02-11T10:07:48Z | - |
dc.date.issued | 2015 | - |
dc.identifier.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 | ru |
dc.identifier.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= | - |
dc.identifier.uri | http://hdl.handle.net/20.500.12258/4245 | - |
dc.description.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 | ru |
dc.language.iso | en | ru |
dc.publisher | Mediterranean Center of Social and Educational Research | ru |
dc.relation.ispartofseries | Mediterranean Journal of Social Sciences | - |
dc.subject | Conscientious taxpayer | ru |
dc.subject | Entrance VAT | ru |
dc.subject | Financial mechanism | ru |
dc.subject | Small and average business | ru |
dc.subject | State support | ru |
dc.title | Institutional and financial aspects of implementation of the concept of state-private partnership at the federal and regional levels | ru |
dc.type | Статья | ru |
vkr.amount | Pages 338-346 | ru |
vkr.inst | Институт сервиса, туризма и дизайна (филиал) СКФУ в г. Пятигорске | - |
Appears in Collections: | Статьи, проиндексированные в SCOPUS, WOS |
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File | Description | Size | Format | |
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scopusresults 791 .pdf Restricted Access | 219.94 kB | Adobe PDF | View/Open |
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