The impact of tax rates on the activity of russian small business in the manufacturing industry and construction
Abstract
The impact of tax rates on the development of Russian small business in the manufacturing sector and the construction is estimated by the method «differenсе in differences». Rosstat data for the period from 2006 to 2014 for all subjects of the Russian Federation and regional laws on the tax rate on the difference of income and expenses for the simplified taxation system are used as the information base. Findings indicate that the lack of response of small business tax incentives with the exception of the number of construction companies per capita.
About the Authors
K. A. Tumanyants
Volgograd State University
Russian Federation
Russian Federation
Tumanyants Karen A. - PhD in Economics, Associate Professor, Department of Economic Theory, World and Regional Economics
O. V. Fisher
Volgograd State University
Russian Federation
Russian Federation
Fisher Olga V. - PhD in Economics, Associate Professor, Department of Theory of Finance, Credit and Taxation
E. D. Sinitsyna
OOO «Tehnosport»
Russian Federation
Russian Federation
Sinitsyna Elizaveta D. - Economist.
Volgograd
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Review
For citations:
Tumanyants K.A., Fisher O.V., Sinitsyna E.D. The impact of tax rates on the activity of russian small business in the manufacturing industry and construction. Vestnik NSUEM. 2017;(4):161-173. (In Russ.)
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