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Characteristics of the modern national tax policy for business in the Russian Federation

Vol. 25, Iss. 6, JUNE 2019

PDF  Article PDF Version

Received: 23 April 2019

Received in revised form: 6 May 2019

Accepted: 23 May 2019

Available online: 28 June 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Н21, Н22, Н23, Н25

Pages: 1373–1382

https://doi.org/10.24891/fc.25.6.1373

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Russian Federation
kluvil@rambler.ru

https://orcid.org/0000-0001-6046-6214

Subject This article discusses the issues of taxation of business in the Russian Federation and its priorities development for the current and long terms.
Objectives The article aims to analyze the effectiveness of the implemented methodology of tax regulation of entrepreneurship, including medium-sized, small- and micro-enterprises in the context of regulatory innovations in the tax sphere in the Russian Federation.
Methods For the study, I used the methods of comparative, subject and object analyses, statistics grouping, and a literature overview approach.
Results The article describes certain effects of the tax allowance project implementation for self-employed workers in the pilot areas at the end of the first quarter of 2019.
Conclusions The article concludes that if the experiment introducing a professional income tax gets success, residents of other regions of the country will also be able to take advantage of this tax treatment.

Keywords: businessman, privileges, tax burden

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