THE IMPACT OF TAX RATES ON THE ACTIVITY OF RUSSIAN SMALL BUSINESS IN THE MANUFACTURING INDUSTRY AND CONSTRUCTION
K.A. Tumanyants1, O.V. Fisher1, E.D. Sinitsyna2
a:2:{s:4:"TYPE";s:4:"HTML";s:4:"TEXT";s:204:"1Volgograd State University, Ave. University, 100, Volgograd, Volgograd region, 400062
2OOO «Tehnosport», Embankment of the 62nd Army, 60, Volgograd, Volgograd Region, 400005";}
Keywords: налоговая ставка, метод «разность разностей», малый бизнес, занятость, оборот, предпринимательство, tax rate, method «differenсе in differences», small business, employment, turnover, entrepreneurship
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The impact of tax rates on the development of Russian small business in the manufacturing sector and the construction is estimated by the method «differenсе in differences». Rosstat data for the period from 2006 to 2014 for all subjects of the Russian Federation and regional laws on the tax rate on the difference of income and expenses for the simplified taxation system are used as the information base. Findings indicate that the lack of response of small business tax incentives with the exception of the number of construction companies per capita.
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