Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

The Special Tax Regime as a Factor of Business Activity in Modern Russia

Authors
Svetlana Gorbushina, Tatiana Dyukina
Corresponding Author
Svetlana Gorbushina
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.8How to use a DOI?
Keywords
Special tax regimes, individual entrepreneurs, entrepreneurial environment, entrepreneurial activities
Abstract
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.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.8How to use a DOI?
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  -