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Эффективность Налоговых Режимовсубъектов Малого Предпринимательства

Author

Listed:
  • Гварлиани Татьяна Евгеньевна

    (Сочинский государственный университет)

  • Воробей Елена Константиновна

    (Сочинский государственный университет)

Abstract

Статья посвящена вопросам применения различных налоговых субъектами малого предпринимательства. Прослежено влияние выбранного налогового режима на налоговую нагрузку малого предприятия. Проведена оценка эффективности налоговых режимов для малого бизнеса. даны рекомендации по применению общего и специальных налоговых режимов при различном уровне рентабельности деятельности организации.The paper is concerned with the use of various tax regimes by small-business enterprises. The impact of a selected tax regime on the tax burden of a small enterprise is traced. The efficiency of tax regimes for small-scale businesses is estimated. Recommendations on how to use the common and special tax regimes at different levels of profitability of an enterprise are given.

Suggested Citation

  • Гварлиани Татьяна Евгеньевна & Воробей Елена Константиновна, 2014. "Эффективность Налоговых Режимовсубъектов Малого Предпринимательства," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 109-114.
    • Handle: RePEc:scn:031101:15724682
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