World Experience of Tax Stimulation of Small Business

Ivanov Yuriy. B.
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Ivanov Yuriy. B.: Kharkiv National University of Economics

The Problems of Economy, 2009, issue 3, 64_68

Abstract: The specific character of application of taxation of the basic tools of tax stimulation of small business development in world practice has been considered in the article. The comparative analysis of the use of alternative tax systems has been given. The expediency of priority use of special methods of the charge of depreciation and investment tax credit has been substantiated.

Keywords: tax stimulation; small business; alternative tax systems; charge of depreciation (search for similar items in EconPapers)
Date: 2009
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