TAX INCENTIVES FOR SMALL BUSINESS AS ONE OF THE DIRECTIONS OF THE ECONOMIC POLICY OF THE RUSSIAN STATE
S.D. Nadezhdina1, O.A. Chistyakova2
1Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
2Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation
Keywords: small business, special tax regimes, tax incentives, state support
Abstract
The article presents the state and changes in the quantitative characteristics of small business entities in Russia. The advantages of special tax regimes as one of the priority directions of the state economic policy are reflected. The role of tax incentives as one of the support methods is defined. The authors noted the support of small business in the Novosibirsk region in the light of federal initiatives for the development of business incentives. The final conclusion lies in the need for creation of favorable conditions for the activities of small business, recognizing its importance at the present stage of economic development of the domestic economy.
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