Strategic approaches to the management of tax potential in small business
https://doi.org/10.17073/2072-1633-2017-2-139-146
Abstract
Small business is one of the largest subsystems of the national economy, providing certain tax revenues to the budgets of all levels, solving economic and social challenges. The tax system’s capacity needs to be developed and effectively used. This is achieved on the management and, first of all, strategic level. Strategic approaches to the management of small business tax potential are poorly studied. At the same time they are very relevant and need to be studied. The authors present in this article the relative unformalized methodical research. For the development of the tax potential of small business suggested three basic principles which should shape the tax policy of the Russian Federation for the forthcoming medium-term period in relation to entrepreneurship in small business management forms: motivation of innovation; consolidation and strict compliance within a certain period of time a stable tax system; the establishment of a taxpayers «convenience tax». A feature of the strategic approach to the management of tax potential in small business are encouraged to recognize that in managing the development of small business, and its tax potential, the existing problems should be identified as issues of growth and development (improvement) fixation and as a global and strategic objectives – improving the quality of life of the population.
About the Authors
L. Yu. Filobokova
Bauman Moscow State Technical University
Russian Federation
Dr. Sci. (Econ.), Professor
Russian Federation
Dr. Sci. (Econ.), Professor
O. V. Grigorieva
National University of Science and Technology «MISiS»
Russian Federation
Cand. Sci. (Econ.), Associate Professor
Russian Federation
Cand. Sci. (Econ.), Associate Professor
References
1. Yutkina T.F. Federal mechanism and its role in solving management problems. Vestnik Rossiiskogo novogo universiteta = Bulletin of the Russian new University. 2014. No. 2. Pp. 24–34. (In Russ.)
2. Vlasova E.V. Tax potential as the objective economic category. Vektor nauki Tol’yattinskogo gosudarstvennogo universiteta. Seriya: ekonomika i upravlenie = Vector science of Togliatti state University. Series: economy and management. 2012. No. 1. Pp. 12–16. (In Russ.)
3. Smith A. Issledovaniya o prirode i prichinakh bogatstva narodov [Research about the nature and causes of the wealth of Nations]. Moscow: Eksmo, 2016. 1056 p. (In Russ.)
4. Poslanie Prezidenta RF D.A. Medvedeva Federal’nomu Sobraniyu RF ot 12 noyabrya 2009 g. [The President of the Russian Federation D. A. Medvedev to the Federal Assembly of the Russian Federation dated 12 November 2009]. Available at: http://base.garant. ru/196589 (accessed: 20.02.2017). (In Russ.)
5. Pavlenkova I.I., Kirina L.S., Karpova G.N., Gorokhova N.A. Prognozirovanie i planirovanie v nalogooblozhenii [Forecasting and planning in taxation]. Moscow: ZAO «Economy», 2009. 532 p. (In Russ.)
6. Drobyshevsky S., Malinin T., Sinelnikov-Murylev S. Main directions of reforming the tax system in the medium term perspective. Ekonomicheskaya politika = Economic policy. 2012. No. 3. Pp. 20–38. (In Russ.)
7. Grubert H. Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. National Tax Journal. 2003. Vol. 56. No. 1. Pt. 2. Pp. 221–242. DOI: 10.17310/ntj.2003.1S.05
8. Janský P., Prats A. Multinational corporations and the profit-shifting lure of tax havens. Occasional Paper No. 9. London: Christian Aid, 2013. 15 p. Available at: www.christianaid.org.uk/Images/CA-OP-9-multinational-corporations-tax-havens-March-2013.pdf (accessed: 20.02.2017).
9. Shundikov K.V. Legal mechanisms: basic theory. Gosudarstvo i parvo = State and law. 2006. No. 12. Pp. 12–21. (In Russ.)
10. Shchekin D.M. Nalogovye riski i tendentsii razvitiya nalogovogo prava [Tax risks and trends in the development of tax law]. Moscow: Statut, 2007. 236 p. (In Russ.)
11. Ekonomicheskaya teoriya natsional’noi ekonomiki i mirovogo khozyaistva [Economic theory the national economy and the world economy]. Moscow: Yuniti, 1998. (In Russ.)
12. Ekonomicheskaya teoriya (politicheskaya ekonomiya) [Economic theory (political economy)]. Moscow: Infra-M, 1997. 714 p. (In Russ.)
13. Yurzinova I.L. Nalogovaya politika i otsenka ee vliyaniya na ekonomicheskoe razvitie regionov Rossiiskoi Federatsii: monografiya [Tax policy and assessment of its impact on economic development of the regions of the Russian Federation: monograph]. Moscow, 2006 190 p. (In Russ.)
14. Yurzinova I.L. Vliyanie nalogovoi politiki na ekonomicheskoe razvitie regionov: avtoref. disc. … kand. ekon. nauk [The impact of tax policy on economic development of regions]. Moscow, 2004. 166 p. (In Russ.)
15. Yutkina T.F. Nalogovedenie: ot reformy k reforme [Nalogovedenie: from reform to reform]. Moscow: Infra-M, 1999. 294 p. (In Russ.)
16. Aid Delivery Methods. Project Cycle Management Guidlines. 2004. Vol. 1. 149 p.
17. Altshuler R., Dietz R. Reconsidering Tax Expenditure Estimation: Challenges and Reforms. Rutgers University Working Paper, 2008. Available at: http://www.sas.rutgers.edu/virtual/snde/wp/2008-04. pdf (accessed: 20.02.2017).
18. Altshuler R., Dietz R. Tax Expenditure Estimation and Reporting: A Critical Review. National Bureau of Economic Research Working Paper. No. 14263. 2008.
19. A Reconsideration of Tax Expenditure Analysis. Joint Committee on Taxation, 2008.
20. Asheim B.T., Isaksen A. Location agglomeration and innovation: Towards regional innovation systems in Norway? Report 13-96. Oslo: Step Group, 1996. 64 p.
21. Auty R.M. Sustaining Development in Mineral Economies: The Resource Curse Thesis. London: Routledge, 1993.
22. Baldwin R.E. Patterns of development in newly settled regions. The Manchester School. 1956. Vol. 24, No. 2. Pp. 161–179. DOI: 10.1111/j.1467-9957.1956.tb00981.x
23. Barbaro S., Südekum J. Reforming a complicated income tax system: The political economy perspective. European Journal of Political Economy. 2006. Vol. 22. No. 1. Pp. 41–59. DOI: 10.1016/j.ejpoleco.2005.05.005
24.
Review
For citations:
Filobokova L.Yu., Grigorieva O.V. Strategic approaches to the management of tax potential in small business. Russian Journal of Industrial Economics. 2017;10(2):139-146. (In Russ.) https://doi.org/10.17073/2072-1633-2017-2-139-146
Views:
692
Email this article 