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Models of Decision Choices of the Tax-Paying Scheme for a Small Enterprise

Natalya Yegorova and Ivan Khromov

Applied Econometrics, 2008, vol. 9, issue 1, 3-22

Abstract: The existence and profitability of a small enterprise depend on its tax-paying method. In the paper a mathematically sound but simple enough algorithm is suggested for a choice of the best tax-paying scheme of a small enterprise. It allows comparing different variants of tax-paying schemes in the express-analysis regime and then choosing the optimal one with the minimum tax assignment sum being a criterion of optimization.

Keywords: Federalism; decentralization; Russia (search for similar items in EconPapers)
JEL-codes: H70 (search for similar items in EconPapers)
Date: 2008
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