Article - Problems of Modern Economics

Blagikh Ivan A.
Professor, Chair of the History of Economics and Economic Thought, St.Petersburg State University, PhD (Economics)
Arkadjev V. A.
Manager of the Real Estate Agency (St. Petersburg)

Specificities in “turnover” of the value added tax in the present-day Russia
(Russia, St. Petersburg)

The article focuses on specific features in the functioning of the value added tax in Russia’s economy, draws attention to the most significant aspects of taxation of small- and medium-size business. The authors provide a comparative analysis of the economic impact of administrative policies and tax benefits with regard to value added tax levied on small- and medium-size business in Russia and other countries

Key words: taxation, value added tax, small- and medium-size business, tax benefits, administrative costs, tax legislation costs

Pages: 112 - 117

Литература
1. Дубянский А.Н.. Формирование эффективной денежной системы в России: исторические примеры и возможные варианты организации // Oikonomos: Journal of Social Market Economy. — 2015. — №2. — С.78–91.
2. Пашкус Н.А. Методы моделирования и прогнозирования национальной экономики. — СПб.: Изд-во РГПУ им. А.И. Герцена, 2004. — С. 64.
3. Благих И. Новый подход к исследованию инфляции // Экономист. — 2015. -№9. — С. 94–96.
4. Косов М.Е., Ягудина Э.В. Специальный налоговый режим и инновационная деятельность малого бизнеса // Международный бухгалтерский учет. — 2013. — №1. — С.38–43.
5. Пашкус Н.А., Пашкус В.Ю. Разработка управленческих решений: теория, математические модели и программная реализация. — СПб.: НИИХ СПбГУ, 2000. — С.29.
6. БлагихИ.А. Ипотечное кредитование в российской федерации // Проблемы современной экономики. — 2010. — №3. — С. 227–231.
7. Дубянский А.Н. Проблема обязательного государственного страхования в рамках концепции социального рыночного хозяйства // Oikonomos: Journal of Social Market Economy. — 2016. — №2. — С.19–24.
8. Благих И.А. Механизм кризиса в российской экономике и антикризисные действия правительства// Проблемы современной экономики. — 2015. — №3(55). — С. 31–35.
9. Благих И.А. Неоиндустриализация: следует ли ожидать перехода от теоретических дебатов к практическому действию? // Проблемы современной экономики. 2014. — №2(50). — С. 392–393.
10. Awasthi R. MSME Tax Simplification — Can it Tackle Informality? The World Bank Group, 2012.
11. Designing a Tax System for Micro and Small Businesses: Guide for Practitioners / IFC, The World Bank Group, 2007.
12. Engelschalk M. Designing a Tax System for Micro and Small Businesses: Guide for Practitioners. Washington D.C.: International Finance Corporation, The World Bank Group, 2007.
13. Feyitimi O., Temitope O., Akeem L., Oladele O. Tax Incentives and the Growth of Small and Medium Scale Enterprises in Developing Economy — the Nigerian Experience // European Journal of Research and Reflection in Management Sciences. — 2016. — Vol. 4(2). — pp. 24–42.
14. Fowkes R., Sousa J., Duncan N. Evaluation of Research and Development Tax Credit. HMRC Working Paper 17. HMRC, 2015.
15. International tax dialogue: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector / Ed. by A. Carter. — European Commission, OECD, 2013.
16. Joshi A., Prichard W., Heady C. Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions // IDS Working Paper. — Vol.2013. — No 429.
17. Jousten A. SMEs and the tax system: what is so different about them? CESifo Forum, ABI/INFORM Global, 2007.
18. Keen M. Taxation and Development — Again. WP/12/220. IMF, 2012.
19. Keen M., Mintz J. The Optimal Threshold for a Value-Added Tax // Journal of Public Economics. — 2004. — Vol. 88. — pp. 559–576.
20. Keen M. VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries // Journal of Public Economics. — 2012. — Vol. 92. — pp. 1892–906;
21. Keen M. What Do (and Don’t) We Know About the Value-Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron’s The VAT in Developing and Transitional Countries // Journal of Economic Literature. — 2009. — Vol. 47. — pp. 155–70.
22. Keen M., Taxing micro, small- (and medium-) sized enterprises. IMF-Japan High-Level Tax Conference, Tokyo, 2013.
23. Klemm A. Causes, Benefits, and Risks of Business Tax Incentives. WP/09/21. IMF, 2009.
24. Loeprick, J. Small Business Taxation: Reform to Encourage Formality and Firm Growth. Investment Climate in Practice: Business Taxation. No. 1. Washington DC: World Bank, 2009.
25. Sokolovska O., Sokolovskyi D. Market and Government Failures Related to the Introduction of Tax Incentives Regime // Economiesi Sociologie: Revista Teoretico-Stiintifica. –2015. — № 4. — pр. 17–26.
26. Stiglitz J. Inequality and Economic Growth // The Political Quarterly. — 2015. — Vol. 86(51). — pp. 134–155.
27. Taxation of SMEs in OECD and G20 Countries. No 23. OECD, 2015. 154 p.
28. Value Added Tax [Electronic resource] / The gruenden.ch network. — Mode of access: http://www.gruenden.ch/en/founding-process/preparation/taxation/value-added-tax/#c1184
29. Zee H. Simple Analytics of Setting the Optimal VAT Exemption Threshold // Die Economist. — 2005. — Vol. 153. — pp. 461–471.

Article in russian

Back to the issue content


Copyright © Problems of Modern Economics 2002 - 2024