EVALUATION OF THE PRESENT STATE OF TAXATION AND PROBLEMS OF ADMINISTRATION OF SMALL BUSINESS IN THE RUSSIAN FEDERATION
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Author(s): | Belikova E. V., Chub M. V., |
| Number of journal: | 4(41) | Date: | November 2017 |
| Annotation: | The author unveils theoretical aspects of the study of the taxation of small business and its influence on the economic security of the state. The article analyzes basic elements and criteria of economic security of the state and their correlation with the activity of small business subjects. Economic security is considered as an integral part of the national security of the Russian Federation protection of the vital interests of the individual, society, state in the economic sphere from internal and external threats. The article considers the distribution of tax revenues related to special tax regimes from small business entities to a greater extent in the Volgograd region. |
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| Keywords: | economic security, taxation, small business, financial policy, taxation regimes, budget, tax revenues, non-tax revenues, budgetary and fiscal security, financial relations, tax revenues, business entities. |
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| For citation: | Belikova E. V., Chub M. V. Evaluation of the present state of taxation and problems of administration of small business in the Russian Federation // Business. Education. Law. 2017. No. 4 (41). P. 116–122. |
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