The security level of tax contribution of small businesses to the region’s consolidated budget
Lyubov Perekrestova, Alfia Popova, Olga Popova
Available Online June 2019.
- https://doi.org/10.2991/cssdre-19.2019.81How to use a DOI?
- indicator, small business, tax security, tax contribution, the region’s consolidated budget, tax system
- The purpose of the article is to determine the tax contribution of small businesses that is considered to be safe for the regional budget in the face of external and internal threats. The article presents the results of statistical and economic research on tax security of small businesses operating in the Volgograd region. The dynamics of the main indicators of the performance of small enterprises and individual entrepreneurs over a five-year period has been shown. The analysis of tax revenues received from taxpayers under special tax regimes is carried out in the article. The authors formulate their own definition of tax security of small business and distinguish two aspects of tax security: for taxpayers and for the consolidated budget of the region. The main threats to tax security of small businesses and a budget system are given in the text of the article. The reduction in tax contribution of small businesses in the long run is the main threat for the consolidated budget of the region. Tax security indicators and their threshold values are proposed for participants in tax relations. The calculation of the average values of the proposed indicators over a long period and the compilation of a matrix of tax security levels for the consolidated budget indicate the “absolutely safe” level of tax security of small businesses for the budget system.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lyubov Perekrestova AU - Alfia Popova AU - Olga Popova PY - 2019/06 DA - 2019/06 TI - The security level of tax contribution of small businesses to the region’s consolidated budget BT - Volgograd State University International Scientific Conference "Competitive, Sustainable and Safe Development of the Regional Economy" (CSSDRE 2019) PB - Atlantis Press SP - 417 EP - 421 SN - 2352-5428 UR - https://doi.org/10.2991/cssdre-19.2019.81 DO - https://doi.org/10.2991/cssdre-19.2019.81 ID - Perekrestova2019/06 ER -