The Special Tax Regime as a Factor of Business Activity in Modern Russia
- Svetlana Gorbushina, Tatiana Dyukina
- Corresponding Author
- Svetlana Gorbushina
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.8How to use a DOI?
- Special tax regimes, individual entrepreneurs, entrepreneurial environment, entrepreneurial activities
- The research is based on the hypothesis that different special tax regimes have non-identical impact on the level of entrepreneurial activity. Special tax regimes, combined with the actual conditions of individual entrepreneurs, as well as a variety of contributing factors can form a special business environment, which in varying degrees, is suitable for business purposes, varying in the range of extremely unfavorable to very favorable. On the basis of empirical data on special tax regimes established influence, as well as its strength, on the level of entrepreneurial activity in the private business sector in Russia.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Svetlana Gorbushina AU - Tatiana Dyukina PY - 2016/12 DA - 2016/12 TI - The Special Tax Regime as a Factor of Business Activity in Modern Russia BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.8 DO - https://doi.org/10.2991/icaat-16.2016.8 ID - Gorbushina2016/12 ER -