Small businesses taxation as a small business competitive level improvement tool

N. Ingman and E. Konischev

Journal of Modern Competition, 2008, issue 4, 63-69

Abstract: The most efficient way to support small businesses is undoubtedly to establish a taxation regime that could improve the operating small businesses economic situation and could become an impulse towards the small business development within the industry sector. The experience the foreign executive bodies have gained shows that if the small businesses' interests are taken into consideration in the course of the taxation legislation elaboration, the above goals are achieved in the short term. The available taxation systems analysis shows that the special favorable treatment regimes should be created to foster the small business development in the country. However, according to the authors, there are still controversial provisions in the legislation, and the taxpayers are against the payments they set forth.

Date: 2008
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