World Experience of Tax Stimulation of Small Business Мировой опыт налового стимулирования малого бизнеса
The specific character of application of taxation of the basic tools of tax stimulation of small business development in world practice has been considered in the article. The comparative analysis of the use of alternative tax systems has been given. The expediency of priority use of special methods...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2009-03-01
|
| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/pdf/2009/3_0/64_68.pdf |
| Summary: | The specific character of application of taxation of the basic tools of tax stimulation of small business development in world practice has been considered in the article. The comparative analysis of the use of alternative tax systems has been given. The expediency of priority use of special methods of the charge of depreciation and investment tax credit has been substantiated.<br>В статье рассмотрена специфика применения в мировой практике налогообложения основных инструментов налогового стимулирования развития малого бизнеса. Приведен сравнительный анализ применения альтернативных систем налогообложения. Обоснована целесообразность приоритетного использования специальных методов начисления амортизации и инвестиционного налогового кредита. |
|---|---|
| ISSN: | 2222-0712 |