Regional Economics: Theory and Practice
 

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Development of taxation of small and medium-sized businesses at the regional level

Vol. 17, Iss. 11, NOVEMBER 2019

Received: 13 May 2019

Received in revised form: 2 October 2019

Accepted: 15 October 2019

Available online: 15 November 2019

Subject Heading: SUSTAINABLE DEVELOPMENT OF REGIONS

JEL Classification: E6, H6

Pages: 2076–2085

https://doi.org/10.24891/re.17.11.2076

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
olga.v-ma@yandex.ru

ORCID id: not available

Subject This article deals with the issues of taxation of small and medium-sized businesses at the meso-level.
Objectives The article aims to determine the effectiveness of special tax regimes existing in tax legislation and provided for small and medium-sized businesses, as well as to identify the need to improve such taxation. The Republic of Crimea is considered as a case study.
Methods For the study, I used the methods of analysis.
Results The article formulates and proposes certain recommendations to increase the income limit of the organization, that limits the right to switch to a simplified tax system, change the procedure for paying a single tax on potential gross income and unified agricultural tax.
Conclusions and Relevance The analysis of certain indicators of socio-economic development of the region and assessment of the development of small and medium-sized businesses in the free economic zone (FEZ) of Crimea support a possible introduction of an earned income tax. The results of the study can be used by the Ministry of Economic Development of the Regions, the Federal Tax Service of Russia to develop the concept of economic development.

Keywords: taxes, special tax treatment, consolidated regional budget, small and medium-sized entrepreneurship, free economic zone

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