LEGAL BASIS FOR TAX INCENTIVES FOR SMALL BUSINESSES

Fadeeva Oksana Yur'evna
Inspectorate of the Federal Tax Service of the Leninsky District Vladivostok

Abstract
Taxes is not only a source of formation of the state budget, but also an important instrument of economic regulation. To be able to fully transform the national economy is necessary to improve the tax system, which will focus on the promotion and maintenance of a comprehensive activity of entrepreneurship. The article describes the main tax mechanisms used to stimulate and regulate small business.

Category: Economics

Article reference:
Legal basis for tax incentives for small businesses // Humanities scientific researches. 2014. № 12. P. 2 [Electronic journal]. URL: https://human.snauka.ru/en/2014/12/8733

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