About the authors
| First name, Middle name, Last name, Scientific degree, Scientific rank, Current position. Full and brief name of the organization, The organization address. | Evstafieva A.Kh. – candidate of economic sciences, associate professor E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it Kazan State University of Architecture and Engineering The organization address: 420043, Russia, Kazan, Zelenaya st., 1 |
| Title of the article | Selection of the optimal tax system in small enterprises of a building complex of the region (The Republic of Tatarstan) |
| Abstract. | The optimal tax system for small construction firms in the region provides, on the one hand, stimulation of business activity; on the other hand the presence of a rather simple and efficient mechanism for collecting taxes. In this regard, of particular relevance and importance from the standpoint of promoting development and entrepreneurship, issues of reducing the tax burden, simplification of taxation procedures and reporting. Small businesses need to be able to take advantage of tax that the law gives. Construction companies in the region have the right to choose – to work in the traditional system of taxation, or to use a simplified system of taxation. The peculiarity of the single tax on imputed income of the enterprises of the construction complex of the region is that for this type of tax changes the enterprise does not venture, but one of its activities - the providing consumer services. The correct choice of tax system will reduce the tax burden on businesses and improve its financial condition. |
| Keywords. | Construction, small business, tax, tax burden, the traditional tax system, a simplified system of taxation, single tax on imputed income. |
| For citations: | Evstafieva A.Kh. Selection of the optimal tax system in small enterprises of a building complex of the region (The Republic of Tatarstan) // Izvestiya KGASU. 2012. №3(21) P.175-182. |
