The Special Tax Regime as a Factor of Business Activity in Modern Russia

DOI

10.2991/icaat-16.2016.8How to use a DOI?

Keywords

Special tax regimes, individual entrepreneurs, entrepreneurial environment, entrepreneurial activities

Abstract

The research is based on the hypothesis that different special tax regimes have non-identical impact on the level of entrepreneurial activity. Special tax regimes, combined with the actual conditions of individual entrepreneurs, as well as a variety of contributing factors can form a special business environment, which in varying degrees, is suitable for business purposes, varying in the range of extremely unfavorable to very favorable. On the basis of empirical data on special tax regimes established influence, as well as its strength, on the level of entrepreneurial activity in the private business sector in Russia.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Svetlana Gorbushina
AU  - Tatiana Dyukina
PY  - 2016/12
DA  - 2016/12
TI  - The Special Tax Regime as a Factor of Business Activity in Modern Russia
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 72
EP  - 78
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.8
DO  - 10.2991/icaat-16.2016.8
ID  - Gorbushina2016/12
ER  -