Perekrestova L.V., Irizepova M.Sh. The Indicators and Algorithm for Estimating Target Efficiency of the System of Small Business Taxation in the Region

http://dx.doi.org/10.15688/jvolsu3.2014.3.5

Perekrestova Lyubov Veniaminovna
Doctor of Economic Sciences, Professor,
Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation

Irizepova Margarita Shamilyevna
Candidate of Economic Sciences, Associate Professor,
Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation


Abstract. Stimulation of small business development within the national fiscal policy is possible by means of special methods of tax regulation in the regions. In this regard there is need to conduct the theoretical analysis of the regional system of the small business taxation from the point of view of the assessment of its target efficiency for regional economy, replenishment of the regional budget by tax incomes, increase in tax share as a result of introducing special tax regimes in total amount of tax incomes of the regional budget.

This article presents the following results: 1) the tax statistics indicators applicable to the assessment of regional taxation system and sensitive to changes of its elements are systematized; 2) the indicators characterizing the system of small business taxation (tax quota on small enterprises, level of small business taxation, income share connected with the application of special tax regimes in the sphere of tax incomes in small enterprises) are developed; 3) the set of indicators as a technique for the assessment of regional system of small business taxation, including the dynamic, comparative and factorial analysis is worked out; 4) the algorithm of stage-by-stage application of the assessment technique for small business taxation system is presented; 5) the results of approbation of the technique at small enterprises of Volgograd regional budget are given.

Key words: algorithm, small business, technique, tax, tax regime, estimation, indicator, region, target efficiency.

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The Indicators and Algorithm for Estimating Target Efficiency of the System of Small Business Taxation in the Region by Perekrestova L.V., Irizepova M.Sh. is licensed under a Creative Commons Attribution 4.0 International License.

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