Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status

The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax conditions for residents of territories with special...

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Bibliographic Details
Main Authors: Olga A. Sinenko, Timofey P. Mitrofanov
Format: Article
Language:English
Published: Financial Research Institute 2021-06-01
Series:Финансовый журнал
Subjects:
Online Access:https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2021/3/statii/07_3_2021_v13.pdf