from 01.01.2009 until now
Omsk, Omsk, Russian Federation
The relevance of the research is due to the importance of small businesses for non-urbanized territories. It is small businesses that create jobs, ensuring the income of the population and the receipt of tax payments to local budgets. Given that small businesses applying special tax regimes do not post reports publicly available on the Internet, we can get an idea of their activity only from information about the application of special tax regimes in the relevant territories. The purpose of the work is to assess the development of entrepreneurship in non-urbanized territories based on the analysis of the application of special tax regimes. For this purpose, the dynamics of business entities applying special tax regimes and the dynamics of the tax base, income and expenses of taxpayers were assessed. It has been established that the density of agribusiness is less than the density of business entities using STS, the number of entrepreneurs using STS increases with a decrease in the number of individual entrepreneurs (farms) using STS. Also, the budget is replenished in a smaller amount due to the significant loss of the previous period, which reduces tax payments. The results of the study can be used by regional and municipal authorities in correcting small business support programs in non-urbanized territories.
small business, tax base, USN, ECN, non-urbanized territories.
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