Review article

Development of tax incentives for small and medium business in Russia

UDC: 

338.242.4:346.26

DOI: 

10.23968/1999-5571-2018-15-1-190-196

Pages: 

190-196

Annotation: 

The article deals with evolution of Russian legislation in the part of tax incentives policy for small and medium businesses, particular attention being paid to the efficiency of the proposed measures. A conclusion is made that these measures have turned out to be not effective enough, a probable cause of which may be that the universality of these measures has been overestimated.

Authors: 

Filatov D. B. Saint Petersburg State University of Architecture and Civil Engineering

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