THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS
This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified system, payment of the single tax for individ...
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| Format: | Article |
| Language: | Russian |
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Nauka
2015-09-01
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| Series: | Модернизация, инновация, развитие |
| Subjects: | |
| Online Access: | https://www.mir-nayka.com/jour/article/view/229 |
| _version_ | 1826563473398562816 |
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| author | A. Yu. Pekarskaya |
| author_facet | A. Yu. Pekarskaya |
| author_sort | A. Yu. Pekarskaya |
| collection | DOAJ |
| description | This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified system, payment of the single tax for individual entrepreneurs and other individuals), based on synergy of macro and micro levels. As part of this methodology assessment of budget, social and economic efficiency of the tax regimes is proposed. The methodology shows the effect of the application of tax regulations, not only at the level of the budget or a business entity, but also at the level of the entire state. |
| first_indexed | 2024-04-10T02:11:39Z |
| format | Article |
| id | doaj.art-29632473c85d4e7888e1435ac716f538 |
| institution | Directory Open Access Journal |
| issn | 2079-4665 2411-796X |
| language | Russian |
| last_indexed | 2025-03-14T10:04:31Z |
| publishDate | 2015-09-01 |
| publisher | Nauka |
| record_format | Article |
| series | Модернизация, инновация, развитие |
| spelling | doaj.art-29632473c85d4e7888e1435ac716f5382025-03-02T11:18:22ZrusNaukaМодернизация, инновация, развитие2079-46652411-796X2015-09-0151(17)102106227THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESSA. Yu. Pekarskaya0Belarusian State Economic University, MinskThis article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified system, payment of the single tax for individual entrepreneurs and other individuals), based on synergy of macro and micro levels. As part of this methodology assessment of budget, social and economic efficiency of the tax regimes is proposed. The methodology shows the effect of the application of tax regulations, not only at the level of the budget or a business entity, but also at the level of the entire state.https://www.mir-nayka.com/jour/article/view/229taxation of small businessbudget efficiencysocial efficiencyeconomic efficiency |
| spellingShingle | A. Yu. Pekarskaya THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS Модернизация, инновация, развитие taxation of small business budget efficiency social efficiency economic efficiency |
| title | THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS |
| title_full | THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS |
| title_fullStr | THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS |
| title_full_unstemmed | THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS |
| title_short | THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS |
| title_sort | methodology for evaluation the effectiveness of tax regimes for small business |
| topic | taxation of small business budget efficiency social efficiency economic efficiency |
| url | https://www.mir-nayka.com/jour/article/view/229 |
| work_keys_str_mv | AT ayupekarskaya themethodologyforevaluationtheeffectivenessoftaxregimesforsmallbusiness AT ayupekarskaya methodologyforevaluationtheeffectivenessoftaxregimesforsmallbusiness |