Template-Type: ReDIF-Article 1.0
Author-Name: Karen A. Tumanyants
Author-Email: tka210@gmail.com
Author-Workplace-Name: Volgograd State University, Russia
Title: Fiscal Effect of Reduced Taxes for Small Businesses in Russia
Abstract: The article is dedicated to comparison analysis of the changes in taxation that occurred between 2007 and 2012 in some Russian regions, which either reduced fiscal burden for small businesses or kept it at the same level. Authors came to conclusion that decreased tax rate has a stimulating effect on the legal business activity in Russia. In most cases the following rise in tax revenues outweighs the budget’s loss caused by fiscal preferences.
Classification-JEL:
Keywords: small business, fiscal preference, tax rate, region budget
Journal: Finansovyj žhurnal — Financial Journal
Pages: 16-24
Issue: 2
Year: 2015
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/2/statyi_2015_2/02_tumanyants.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150202:p:16-24