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Financial Analytics: Science and Experience
 

Tax privileges as the form of state support of the small innovative enterprises

Vol. 4, Iss. 48, DECEMBER 2011

Available online: 16 December 2011

Subject Heading: Taxes and taxation

JEL Classification: 

Mitrofanova I.A. PhD in Economics, senior teacher of department “Economy and management”, Volgograd State Technical University
MitrofanovaIA@rambler.ru

Volkova J.I. Student of department “Economy and management”, Volgograd State Technical University
voobragulka@yandex.ru

In the article the modern system of preferential tax modes given to subjects of small-scale business is considered, and also the basic lacks of an operating mode of the taxation are analyzed. One of methods of updating of a tax mode in sphere of small innovative business is presented.

Keywords: the tax, privileges, the taxation, the small innovative enterprise, system, a mode

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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