WAYS OF IMPROVING THE PERFORMANCE OF BUDGET-TAX MEASURES TO STIMULATE SMALL ENTREPRENEURSHIP IN RUSSIA
K. A. Tumanyants1, O. V. Fisher2
1Volgograd State University, University Ave., 100, Volgograd, 400062, Russia
2Control and Accounts Chamber of Volgograd, Str. Sovetskaya, 4a, Volgograd, 400066, Russia
Keywords: малое предприятие, ставка налога, субсидия, госзакупки, занятость, государственная поддержка малого бизнеса, small enterprise, tax rate, subsidy, public procurement, employment, state support of small business
Abstract
On the basis of econometric modeling a conclusion about low efficiency of state policy to promote small business in Russia has been made. The elasticity of the level of entrepreneurial activity in terms of state support does not exceed 0.3. The ways to improve efficiency include the replacement of budget subsidies by the expansion of tax benefits and the volume of government purchases from small businesses. The combined effect of these measures covers various aspects of business activities, which will increase the return on fiscal measures to support small businesses.
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