Formation and development of legislation on tax stimulation of small business in Russia

The article discussesissues of formation and development of legislation on small business taxation in Russia. Opinions stated in special legal literatureconcerning the moment of formation of legislative regulation and number of stages of small business life are resulted. The author'speriodization of processes of origin and evolution of small forms of management is offered and described. The first stage covers theperiod from the middle of the 18th century till the Revolution of 1917. The circle of subjects of small business of that epoch is defined.It is underlined that since the first half of the 18th century the state actions in rendering assistance to small business were systematic,which meant the formation of the mechanism of legal regulation of small business. Basic statutory acts of that time, in particular, the law''On more uniform taxation of trade and industry'', rules of taxation of trading and industrial enterprises by additional collection ofmoney, which established two forms of taxation are considered. The second stage of development of small business starts in October,1917. It is marked which small business most actively reacted to new rules of economic activities with the introduction the NewEconomic Policy (NEP). The tax policy of the Soviet Union in NEP is considered. The third stage of development of small business ispresented by the period of time since 1987 for 1992. The statutory acts that made an appreciable impact on small business areinvestigated: the Law of the USSR ''On individual labour activity'', the Law of the USSR ''On cooperation in the USSR'', the decision ofthe Ministerial council of the RSFSR of position ''On measures of support and development of small enterprises in RSFSR''. Taxprivileges to subjects of small forms of business of that time (clearing of the profit tax payment, accelerated amortization) areconsidered. The fourth stage of development of small business starts in 1992. The common faults of the standard base of the first half ofthe 1990s are underlined, including small business support: an obviously declarative character of the fixed positions owing toinsufficiency of budgetary funds, uncertainty of concrete executors, absence of liability for failure of laws.

Keywords

Authors

References