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Home / Journals / MOSCOW ECONOMIC JOURNAL / Volume 3 Issue 5 / VLIYaNIE UChETA I NALOGOOBLOZhENIYa NA RAZVITIE MALOGO BIZNESA
VLIYaNIE UChETA I NALOGOOBLOZhENIYa NA RAZVITIE MALOGO BIZNESA
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VLIYANIE UCHETA I NALOGOOBLOZHENIYA NA RAZVITIE MALOGO BIZNESA
UDK 330.34 Экономическое развитие
Rodina Elena Evgen'evna 1
Mirgorodskaya Marina Gennad'evna 2
Piksaykina Dar'ya Aleksandrovna 3
Rodin Maksim Alekseevich 4
Authors:
1.  Moskovskiy gosudarstvennyy universitet tehnologiy i upravleniya im. K.G. Razumovskogo (PKU)

Russian Federation
2.  Moskovskiy gosudarstvennyy universitet tehnologiy i upravleniya im. K.G. Razumovskogo (PKU)

Russian Federation
3.  Nacional'nyy issledovatel'skiy Mordovskiy gosudarstvennyy universitet im. N.P. Ogareva

Russian Federation
4.  Rossiyskiy ekonomicheskiy universitet imeni G.V. Plehanova

Russian Federation
Type:
Article
DOI:
https://doi.org/10.24411/2413-046Х-2018-15001
Pages:
from 1 to 1
Status:
Published
Received:
07.10.2018
Accepted:
15.10.2018
Published:
25.10.2018
Subject area:
UDK 330.34 Экономическое развитие
Language:
English
Keywords:
Subjects of small business, taxation, financial statements, entrepreneurship, simplified taxation system
Abstract and keywords
Abstract (English):
The article discusses the features of attributing a business entity to a small business entity. The dynamics of the development of small business in Russia, in the Volga federal district and in the Republic of Mordovia for 2013-2017 is investigated. Studied one of the factors affecting the development of small business in Russia - taxation. The current regimes of calculation and collection of taxes on small businesses in the Russian Federation and their changes in 2018, and the features of the organization of accounting, with a particular tax system are considered. The dynamics of the number of enterprises using the simplified taxation system is given.

Keywords:
Subjects of small business, taxation, financial statements, entrepreneurship, simplified taxation system
Text
The article discusses the features of attributing a business entity to a small business entity. The dynamics of the development of small business in Russia, in the Volga federal district and in the Republic of Mordovia for 2013-2017 is investigated. Studied one of the factors affecting the development of small business in Russia - taxation. The current regimes of calculation and collection of taxes on small businesses in the Russian Federation and their changes in 2018, and the features of the organization of accounting, with a particular tax system are considered. The dynamics of the number of enterprises using the simplified taxation system is given.
References

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