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Fiscal Effect of Reduced Taxes for Small Businesses in Russia

Author

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  • Karen A. Tumanyants

    (Volgograd State University, Russia)

Abstract

The article is dedicated to comparison analysis of the changes in taxation that occurred between 2007 and 2012 in some Russian regions, which either reduced fiscal burden for small businesses or kept it at the same level. Authors came to conclusion that decreased tax rate has a stimulating effect on the legal business activity in Russia. In most cases the following rise in tax revenues outweighs the budget’s loss caused by fiscal preferences.

Suggested Citation

  • Karen A. Tumanyants, 2015. "Fiscal Effect of Reduced Taxes for Small Businesses in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 16-24, April.
    • Handle: RePEc:fru:finjrn:150202:p:16-24
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    Cited by:

    1. Karen Tumanyants, 2018. "Economic impact of the change in tax rate on small enterprises of manufacturing and construction sectors: Evidence from Russia 2006-2014," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 642-658, June.

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