PECULIAR FEATURES OF CRITERIA PERTAINING TO SMALL AND MEDIUM BUSINESS AND THEIR DIFFERENCE IN BELARUS, RUSSIA AND POLAND
There are definite criteria that help to classify individual entrepreneurs and organizations as small and medium business categories. Definition of an economic management subject as a small enterprise and an individual entrepreneur provides possibilities to obtain tax privileges and other preference...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Belarusian National Technical University
2009-02-01
|
| Series: | Nauka i Tehnika |
| Online Access: | https://sat.bntu.by/jour/article/view/628 |
| Summary: | There are definite criteria that help to classify individual entrepreneurs and organizations as small and medium business categories. Definition of an economic management subject as a small enterprise and an individual entrepreneur provides possibilities to obtain tax privileges and other preferences in some countries.The paper considers peculiar features of criteria that allow to define an economic management subject as a small and medium business in Belarus, Russia and Poland. Comparison has been carried out according to such criteria as average manpower, type of economic activity, annual turnover, purpose of the activity and founder staff.The comparative analysis has made it possible to reveal similar features and significant differences between criteria used for definition of small entrepreneurship in the above-mentioned countries. Corresponding conclusions in respect of Belarus are made in the paper. The paper also contains evaluation of application of some criteria in our country. |
|---|---|
| ISSN: | 2227-1031 2414-0392 |