Methodological Approaches to the Optimization of the Tax Burden to Stimulate Entrepreneurial Activities

Sultangadzhiev Shamily Magomedaripovich, Postgraduate Student, Faculty of Economics, Dagestan State University, Makhachkala, Russia

Методические подходы к оптимизации налоговой нагрузки в целях стимулирования предпринимательской активности - View in Russian

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Abstract:
The paper suggests that the optimization of the tax burden should be implemented by means of granting tax privileges to lagging industries. It also suggests that the tax burden should be raised for the businesses with sound financial stability and lowered for the business activities with crisis financial stability.

Keywords:

criteria for the distribution of industry tax burden, development of regions, financial stability, industry tax benefit, sectoral development, tax burden, tax incentives
Citation:
Shamily Sultangadzhiev (2012). Methodological Approaches to the Optimization of the Tax Burden to Stimulate Entrepreneurial Activities [Metodicheskie podkhody k optimizatsii nalogovoy nagruzki v tselyakh stimulirovaniya predprinimatelskoy aktivnosti]. Russian Journal of Entrepreneurship, 13(18). (in Russian)..


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