Main / Issues / Vol. 4, N 2 (2008) / Articles

The conceptual approach of improvement of the mechanism регуляторной politicians of the state concerning the taxation of economic activities by the subject small business


Ye. V. Balabenko

Donbass National Academy of Civil Engineering and Architecture

Annotation: In the article it is emphasized the importance of increasing in quantity of subjects of small business by improvement of the policy regulation mechanism of the state the taxation of economic activities of small business subjects. It was based the necessity of improvement of the operating model of the taxation system in subjects activity of small business, as the mechanism component of the state management of small business development in the country. It was offered, that the strategical reforming direction of tax system for small business subjects conceptual must be elaborating of the attitude for improvement of the realization mechanism of the regulational policy of the state for creation of efficial tax regulation in the given sector of native economics which is based on such important principles as: Unification of approaches and methods to requirements taxing, reducting of fax quantity, a level decreasing of load tax, equalitiness in fiscal exactions from a small firm again applying the common or simplified tax technologies as well.

Keywords: taxation, law, Tax Code, analysis, improvement, taxing, economics, entrepreneurs, efficiency, model, unsettlement

Pages: 103-108.

PDF

Link for citation: Balabenko, Ye. V. The conceptual approach of improvement of the mechanism регуляторной politicians of the state concerning the taxation of economic activities by the subject small business. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2008. – Vol. 4, N 2. – Р. 103-108. – URL: https://donnasa.ru/publish_house/journals/esgh/2008-2/07_balabenko.pdf (date of access: 01.09.2024). (in Russian)


Issue Cover Vol. 4, N 2 (2008)
Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture