Tax incentives for small business in Russia: assessment of results

One of the modern tax policy directions of the country is support and tax incentives for small business development. Provision of tax preferences should increase the social-economic efficiency of small businesses. The analysis of tax proceeds share in compliance with the special tax treatment, the investments volume realized by small enterprises, the increase in the number of small business employees help make a conclusion about a slight impact of small business on investment, financial, social and other processes in the country's economy. The share of tax proceeds according to the simplified taxation system in 2009 in the total tax revenues of the Russian consolidated budget was 1.74%, under the single tax on imputed earnings - 1.02%. The largest share of the tax proceeds according to the special tax treatment in the economic activities in 2009 was made up by the wholesale and retail trade, motor transport repair, household goods - 10.83%, hotels and restaurants - 11.35%; real estate transactions, renting - 6.35%. The lowest tax charging falls on the same activities. The percent tax charging to gross domestic product in 2008 of commercial activities, the wholesale and retail trade, motor transport repair, household goods was 8.35%, hotels and restaurants - 12.93%, real estate transactions -22020.48%. To compare, the tax charging of mining was 54.83%, financial activities - 113.08%. The percent tax charging of small businesses in the form of special tax treatment to gross domestic product in 2008 was considerably lower: commercial activities, repairs of motor transport repair, household goods, household products - 0.76%, hotels and restaurants - 1.23%, real estate transactions -1.34%. Low tax charging has not favoured the small businesses legalization, its civilized behaviour. It is necessary to reform the tax system of small businesses aimed at providing target tax benefits on priority activities and tax stimulation for small innovative businesses. In our opinion, it is necessary to review and regulate the kinds of economic activity where tax preferences should be provided. Accent should be placed on the priority sectors of the economy: construction, housing and communal services industry. Special attention and preferential tax rates in this case should be provided to small innovative businesses

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