Usage of Indicators of the Small Business Taxation in USA and Modern Russia

DOI

10.2991/iscfec-18.2019.72How to use a DOI?

Keywords

small business; taxation; collecting of taxes; tax concessions and advantages; tax policy; tax rates.

Abstract

Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. The purpose of formation of institutes is decrease in negative tendencies in the taxation, institutes are capable to improve process of the taxation, including taxation of small business. Improvement of tax administration in the sphere of small business assumes development and realization of actions which, on the one hand, allow to simplify system of tax administration, to reduce a number of hours, spent by taxpayers for stay in taxing authority. At the same time tax administration allows to apply the special modes to small business and to lower administrative load of small business. In various countries various mechanisms of simplification of tax administration for micro and small enterprises are used, a number of mechanisms can be effectively used in the Russian Federation.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - S. V. Kaledin
AU  - V. I. Barhatov
AU  - Y. S. Kapkaev
AU  - E. V. Shestakova
PY  - 2019/01
DA  - 2019/01
TI  - Usage of Indicators of the Small Business Taxation in USA and Modern Russia
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 319
EP  - 326
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.72
DO  - 10.2991/iscfec-18.2019.72
ID  - Kaledin2019/01
ER  -