Review article

Methods of evaluating the regional tax policy in the field of small business

UDC: 

338.23

DOI: 

10.23968/1999-5571-2018-15-5-209-221

Pages: 

209-221

Annotation: 

The article presents the analysis results of the currently used methods of assessing the regional tax policy developed by the executive bodies of the state power of the Russian Federation subjects. Some measures for the improvement of these methods are proposed. Basing on the study of legal documents and official statistics, the authors make a conclusion that there is no unified system of interrelated indicators characterizing the regional tax policy in the field of small business. A system of evaluating the regional tax policy in the sphere of small business is offered, involving the usage of the analysis data of publicly open statistical information.

Authors: 

Privalov N. G. Saint Petersburg State University of Architecture and Civil Engineering

Privalova S. G. Emperor Alexander I St. Petersburg State Transport University

Shadurskaya M. M. Ural State University of Economics

Links to authors' articles: