Tax incentives for small business as one of the directions of the economic policy of the Russian state
https://doi.org/10.34020/2073-6495-2022-1-127-137
Abstract
The article presents the state and changes in the quantitative characteristics of small business entities in Russia. The advantages of special tax regimes as one of the priority directions of the state economic policy are reflected. The role of tax incentives as one of the support methods is defined. The authors noted the support of small business in the Novosibirsk region in the light of federal initiatives for the development of business incentives. The final conclusion lies in the need for creation of favorable conditions for the activities of small business, recognizing its importance at the present stage of economic development of the domestic economy.
About the Authors
S. D. Nadezhdina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Nadezhdina Svetlana D. – Doctor of Economics, Professor, Department of Information and Analytical Support and Accounting.
Novosibirsk
O. A. Chistyakova
Siberian University of Consumer Cooperation
Russian Federation
Russian Federation
Chistyakova Olga A. – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting, Analysis and Audit.
Novosibirsk
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Review
For citations:
Nadezhdina S.D., Chistyakova O.A. Tax incentives for small business as one of the directions of the economic policy of the Russian state. Vestnik NSUEM. 2022;(1):127-137. (In Russ.) https://doi.org/10.34020/2073-6495-2022-1-127-137
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