APPLICATION PROBLEMS OF TAX HOLIDAYS FOR SMALL BUSINESS IN RUSSIA
The article illustrates the use of the tax incentives in the form of tax holidays for small business in the RF, and the conditions for the transition to a zero tax rate. Special attention is paid to the analysis of the dynamics use of the preferences by regions. The authors highlight the problems encountered by entrepreneurs in the use of these tax incentives, as well as the risks of the economy as a whole in providing these incentives, and the ways to solve them.
Keywords: tax holidays, small business, tax risks, individual entrepreneurs, simplified taxation system, the patent system of taxation.
Dmitry V. Aseev, Candidate Of Sociology, a senior teacher; Nadezhda N. Gunko, a Master`s Degree student; Anna A. Startseva, a Master`s Degree student. - Samara State University of Economics