Ways of Improving the Performance of Budget -Tax Measures to Stimulate Small Entrepreneurship in Russia
Abstract
On the basis of econometric modeling a conclusion about low efficiency of state policy to promote small business in Russia has been made. The elasticity of the level of entrepreneurial activity in terms of state support does not exceed 0.3. The ways to improve efficiency include the replacement of budget subsidies by the expansion of tax benefits and the volume of government purchases from small businesses. The combined effect of these measures covers various aspects of business activities, which will increase the return on fiscal measures to support small businesses.
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
Volgograd
O. V. Fisher
Control and Accounts Chamber of Volgograd
Russian Federation
Russian Federation
Fisher Olga V., PhD in Economics, Associate Professor, Department of Theory of Finance, Credit and Taxation, Volgograd State University
Volgograd
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Review
For citations:
Tumanyants K.A., Fisher O.V. Ways of Improving the Performance of Budget -Tax Measures to Stimulate Small Entrepreneurship in Russia. Vestnik NSUEM. 2018;(4):80-94. (In Russ.)
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