Factor analysis of modern development of small enterprises in russia by mean of tax burden management

The article has resolved the issues of establishing favorable conditions of small entrepreneurship functioning that arrange prerequisites of entrepreneurship development stimulation. The groups of factors affecting the small innovation business development have analyzed; favorable and unfavorable factors gave been distinguished for each group. Unfavorable factors have been grouped by areas of the governing effect; the issues of their leveling have been resolved taking into account the minimum expenditure of funds of regional budgets. Mathematical model that allows reducing the profit tax rate simultaneously maintaining the amounts of budget earnings provided by the tax has been constructed as a result of the research, on the basis of the Russian statistical service data, on the specific conventional example.

group, dispersion, dependency, innovative business, coefficient, small entrepreneurship, profit, development, regression, tax rate, equation, factor