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Strategic approaches to the management of tax potential in small business

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  • L. Yu. Filobokova

  • O. V. Grigorieva

Abstract

Small business is one of the largest subsystems of the national economy, providing certain tax revenues to the budgets of all levels, solving economic and social challenges. The tax system’s capacity needs to be developed and effectively used. This is achieved on the management and, first of all, strategic level. Strategic approaches to the management of small business tax potential are poorly studied. At the same time they are very relevant and need to be studied. The authors present in this article the relative unformalized methodical research. For the development of the tax potential of small business suggested three basic principles which should shape the tax policy of the Russian Federation for the forthcoming medium-term period in relation to entrepreneurship in small business management forms: motivation of innovation; consolidation and strict compliance within a certain period of time a stable tax system; the establishment of a taxpayers «convenience tax». A feature of the strategic approach to the management of tax potential in small business are encouraged to recognize that in managing the development of small business, and its tax potential, the existing problems should be identified as issues of growth and development (improvement) fixation and as a global and strategic objectives – improving the quality of life of the population.Â

Suggested Citation

  • L. Yu. Filobokova & O. V. Grigorieva, 2017. "Strategic approaches to the management of tax potential in small business," Russian Journal of Industrial Economics, MISIS, vol. 10(2).
    • Handle: RePEc:ach:journl:y:2017:id:594
    DOI: 10.17073/2072-1633-2017-2-139-146
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