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Small Business: the Defining Criteria and the Tax Exemptions

Author

Listed:
  • Danilkevich Mikhail A.

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation)

Abstract

There are many definitions of the term small business. The variations depend on the objective of the definition and the field of study where it is used. The article author examines the criteria that are used when a business is defined as a small business for the purposes of taxation, statistical data gathering or fund raising. The concept of a small business elaborated for the purposes of taxation in Russia, USA and France is examined.

Suggested Citation

  • Danilkevich Mikhail A., 2010. "Small Business: the Defining Criteria and the Tax Exemptions," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 123-134, October.
    • Handle: RePEc:fru:finjrn:100413:p:123-134
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