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World Experience of Tax Stimulation of Small Business

Author

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  • Ivanov Yuriy. B.

    (Kharkiv National University of Economics)

Abstract

The specific character of application of taxation of the basic tools of tax stimulation of small business development in world practice has been considered in the article. The comparative analysis of the use of alternative tax systems has been given. The expediency of priority use of special methods of the charge of depreciation and investment tax credit has been substantiated.

Suggested Citation

  • Ivanov Yuriy. B., 2009. "World Experience of Tax Stimulation of Small Business," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 3, pages 64-68.
    • Handle: RePEc:idp:redpoe:y:2009:i:3:p:64_68
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