2018
DOI: 10.6000/1929-7092.2018.07.77
|View full text |Cite
|
Sign up to set email alerts
|

The Development of Taxation of Small Business in Russia in the Conditions of the Digital Economy

Abstract: The subject of the study of the proposed topic of the article is the tax relations arising in the process of tax regulation by states of taxation of small business in the digital economy. The relevance of small business development as one of the important categories of taxpayers plays an essential role in the formation of the revenue side of the budget, as well as in the solution of social issues in society. The novelty of scientific research lies in the fact that the problems of investing and taxing small bus… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
2

Citation Types

0
4
0

Year Published

2021
2021
2024
2024

Publication Types

Select...
3
2
1

Relationship

1
5

Authors

Journals

citations
Cited by 6 publications
(4 citation statements)
references
References 0 publications
0
4
0
Order By: Relevance
“…Investments are channelled into the raw materials sector, and this causes problems for those manufacturers who are engaged in finished goods and have a high share of VAT, and at the same time have technical problems to recover the input VAT. This does not solve the strategic task of modernizing the country (Zhuravleva, 2018). There will be no productive substitution of VAT for sales tax.…”
Section: Discussionmentioning
confidence: 98%
“…Investments are channelled into the raw materials sector, and this causes problems for those manufacturers who are engaged in finished goods and have a high share of VAT, and at the same time have technical problems to recover the input VAT. This does not solve the strategic task of modernizing the country (Zhuravleva, 2018). There will be no productive substitution of VAT for sales tax.…”
Section: Discussionmentioning
confidence: 98%
“…Undoubtedly, the shift in stereotypes of digital development will lead to the transformation of production and consumption technologies, which, in turn, will affect the emergence of new business models for transport companies and a change in the cost structure for transport services [15][16][17].…”
Section: Discussionmentioning
confidence: 99%
“…The achievement of these goals is interrelated and possible because of solving the problems of ensuring human safety in the technosphere, at the same time solving the problems of protecting nature from the destructive influence of the technosphere. (Yurchenko, 2018, p. 3) In this regard, it should be noted that the large cities and agglomerations have become the centers of development of the modern technological civilization (Zhuravleva, 2018). The majority of the population lives in the cities, a huge scientific, technical and technological potential has been accumulated.…”
Section: Methodsmentioning
confidence: 99%