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Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period

Yıl 2016, Cilt: 6 Sayı: 2, 212 - 218, 01.04.2016

Marina Evgenievna Ordynskaya Tatyana Aleksandrovna Silina Svetlana Viktorovna Karpenko Lala Eldarovna Divina

Öz

In the majority of world countries in all areas of economy small and medium businesses (SMB) account for a considerable share in the total amount of the gross domestic product, production of goods and provision of services. However, the main thing is that SMB allow to provide the population employment and stable development of the country as a whole. That is why today issues related to organizing an optimal system of SMB taxation for the purpose of contributing to the development and agreeing with the interests of the state, the society as a whole and entrepreneurs remain urgent.The article generalizes the global experience of tax regulation of small and medium businesses (SMB) development and defines the peculiarities of its taxation focused on long-term goals of economic development. As a result of the conducted research, the macroeconomic essence of the impact of taxation on the development and functioning of SMB was defined. Contemporary world tendencies of using mechanisms of taxation in the system of tax regulation of SMB were analyzed. Top-priority areas of using mechanisms of SMB taxation were defined and generalized taking into account peculiarities of economies of EU countries.

Anahtar Kelimeler

small business small and medium business economic development tax regulation tax incentives

Yıl 2016, Cilt: 6 Sayı: 2, 212 - 218, 01.04.2016

Marina Evgenievna Ordynskaya Tatyana Aleksandrovna Silina Svetlana Viktorovna Karpenko Lala Eldarovna Divina

Öz

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA39TP25MT
Bölüm Araştırma Makalesi
Yazarlar

Marina Evgenievna Ordynskaya Bu kişi benim

Tatyana Aleksandrovna Silina Bu kişi benim

Svetlana Viktorovna Karpenko Bu kişi benim

Lala Eldarovna Divina Bu kişi benim

Yayımlanma Tarihi 1 Nisan 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 6 Sayı: 2

Kaynak Göster

APA Ordynskaya, M. E., Silina, T. A., Karpenko, S. V., Divina, L. E. (2016). Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period. International Journal of Economics and Financial Issues, 6(2), 212-218.
AMA Ordynskaya ME, Silina TA, Karpenko SV, Divina LE. Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period. IJEFI. Nisan 2016;6(2):212-218.
Chicago Ordynskaya, Marina Evgenievna, Tatyana Aleksandrovna Silina, Svetlana Viktorovna Karpenko, ve Lala Eldarovna Divina. “Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period”. International Journal of Economics and Financial Issues 6, sy. 2 (Nisan 2016): 212-18.
EndNote Ordynskaya ME, Silina TA, Karpenko SV, Divina LE (01 Nisan 2016) Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period. International Journal of Economics and Financial Issues 6 2 212–218.
IEEE M. E. Ordynskaya, T. A. Silina, S. V. Karpenko, ve L. E. Divina, “Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period”, IJEFI, c. 6, sy. 2, ss. 212–218, 2016.
ISNAD Ordynskaya, Marina Evgenievna vd. “Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period”. International Journal of Economics and Financial Issues 6/2 (Nisan 2016), 212-218.
JAMA Ordynskaya ME, Silina TA, Karpenko SV, Divina LE. Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period. IJEFI. 2016;6:212–218.
MLA Ordynskaya, Marina Evgenievna vd. “Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period”. International Journal of Economics and Financial Issues, c. 6, sy. 2, 2016, ss. 212-8.
Vancouver Ordynskaya ME, Silina TA, Karpenko SV, Divina LE. Tax Incentives for Small and Medium Businesses in European Union Countries in the Crisis Period. IJEFI. 2016;6(2):212-8.