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Методика анализа институционально-налоговых альтернатив малого бизнеса и оценка налоговых новаций . A method to analyze institutional and taxation alternatives of small business and evaluate tax innovations

Author

Listed:
  • Ершова М. Я.

    (Новосибирский государственный университет)

Abstract

Представлены авторская методика и ее применение в оценке последствий налоговых новаций 2011 г. для малого бизнеса. Дано количественное обоснование коррекции новаций. Показана макроэкономическая значимость методики и ее возможности в сфере государственного регулирования институциональной среды малого предпринимательства как модернизирующего фактора его развития. This paper presents a method developed by the author and its application to evaluate the tax innovations of 2011. It gives reasons based on model calculations why these innovations should be reviewed. It shows the macroeconomic relevance of the method and its potential for government regulation of the institutional environment of small business as a factor of its modernization and development.

Suggested Citation

  • Ершова М. Я., 2010. "Методика анализа институционально-налоговых альтернатив малого бизнеса и оценка налоговых новаций . A method to analyze institutional and taxation alternatives of small business and evaluate tax innov," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, vol. 10(3), pages 118-124.
    • Handle: RePEc:scn:guhrje:2010_3_12
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