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UDC 2964
POSSIBLE NEGATIVE CONSEQUENCES FOR SMALL BUSINESS DEVELOPMENT AS A RESULT OF SALES TAX LEVY
Naumkina Tatyana Vasilievna1, Metlinova Maria Alexandrovna2
1Moscow State University of Technology and Management of K.G.Razumovskiy, DSc of law, the senior lecturer of chair «Accounting, analysis and audit»
2Moscow State University of Technology and Management of K.G.Razumovskiy, student
1Moscow State University of Technology and Management of K.G.Razumovskiy, DSc of law, the senior lecturer of chair «Accounting, analysis and audit»
2Moscow State University of Technology and Management of K.G.Razumovskiy, student
Abstract
Sales tax is a new collection introduced in Russia. So the relevance of assessing its impact on small businesses, for which it has the greatest impact, no doubt.
Keywords: competition, legislation, sales tax, small businesses
Article reference:
Naumkina T.V., Metlinova M.A. Possible negative consequences for small business development as a result of sales tax levy // Politics, State and Law. 2015. № 11 [Electronic journal]. URL: https://politika.snauka.ru/en/2015/11/3585
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