Finance and Credit
 

The institution of taxation and small business of the Mari El Republic: Certain issues of development

Vol. 24, Iss. 7, JULY 2018

Received: 15 January 2018

Received in revised form: 12 March 2018

Accepted: 12 April 2018

Available online: 27 July 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: B52, H30

Pages: 1649–1668

https://doi.org/10.24891/fc.24.7.1649

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation
ramziya05@gmail.com

ORCID id: not available

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation
bakeneko01@mail.ru

ORCID id: not available

Subject The article considers comparative characteristics of indicators that describe development trends in the small business and tax system of the region.
Objectives The purpose of the study is to formulate directions for improving the tax policy of the Mari El Republic based on the analysis of certain indicators of small business development in the region.
Methods To assess the small business development in the Mari El Republic, we applied traditional methods of economic and statistical analysis, like structural and analytical grouping, comparison, the time series analysis, some abstract and logical techniques.
Results The article compares trends in certain structural indicators of small business development in the Mari El Republic, growth indexes for turnover of small enterprises and the index of tax revenues by economic activity. We analyze the specifics of the patent taxation system in the region, assess the results of introducing the tax holidays for newly registered entrepreneurs applying the said tax system. The findings may be helpful when formulating a regional tax policy for small and medium-sized businesses.
Conclusions It is expedient to use a differentiated approach when introducing tax incentives, taking into account the priorities of socio-economic development of the region, the importance of certain types of economic activity for the budget, economic effectiveness of tax incentives. Furthermore, additional measures are needed to stir up the economic activity (namely, in the production sphere).

Keywords: formal institutions, State regulation, tax incentive, structural indicator, patent taxation system

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