Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-09-53-4
DOI: https://dx.doi.org/10.15863/TAS.2017.09.53.4
Language: Russian
Citation: Bergal EV, Dmiterko GV (2017) MOBILIZATION OF TAX REVENUES AND MODERN TRENDS OF TAX ADMINISTRATION OF SMALL AND MEDIUM BUSINESS ENTERPRISES. ISJ Theoretical & Applied Science, 09 (53): 18-22. Soi: http://s-o-i.org/1.1/TAS-09-53-4 Doi: https://dx.doi.org/10.15863/TAS.2017.09.53.4 |
Pages: 18-22
Published: 30.09.2017
Abstract: The article analyzes the current state of taxation of small businesses and marked the positive and negative trends in the state tax policy this sector of the economy. On the basis of a critical assessment of the current system of tax administration of small businesses, the main problems that lead to the flight of taxpayers into the shadow economy and the main directions development of relations between the state and small and medium-sized businesses.
Key words: the state administration in the field of taxes and fees, small and medium businesses, tax burden, tax system, shadow economy.
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