Fiscal Effect of Reduced Taxes for Small Businesses in Russia

Karen A. Tumanyants ()
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Karen A. Tumanyants: Volgograd State University, Russia

Finansovyj žhurnal — Financial Journal, 2015, issue 2, 16-24

Abstract: The article is dedicated to comparison analysis of the changes in taxation that occurred between 2007 and 2012 in some Russian regions, which either reduced fiscal burden for small businesses or kept it at the same level. Authors came to conclusion that decreased tax rate has a stimulating effect on the legal business activity in Russia. In most cases the following rise in tax revenues outweighs the budget’s loss caused by fiscal preferences.

Keywords: small business; fiscal preference; tax rate; region budget (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150202:p:16-24

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