Tax instruments of financial support of small and medium-sized businesses at the present stage of economic development of the Russian Federation
Abstract
Small and medium-sized businesses are the most sensitive to changes in external factors — political, social and, as the current situation in the world shows, including epidemiological and geopolitical factors. The article analyzes the results and evaluates the effectiveness of the current tax tools for financial support of small and medium-sized businesses, and also develops practical recommendations for improving the process of state tax regulation.
Keywords
digitalization of technologies of management, industrial enterprises, digital ecosystem, digital platform, strategic partnership
References
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Article Details
Issue
Section
Financial Management
Publication History
Published
2022-09-15
How to Cite
[1]
Shevchenko I.V., Agirova D.R. Tax instruments of financial support of small and medium-sized businesses at the present stage of economic development of the Russian Federation // Economics: Theory and Practice. 2022. No 3 (67). С. 30–42. DOI: 10.31429/2224042X_2022_67_30
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Copyright (c) 2025 I. V. Shevchenko, D. R. Agirova
This work is licensed under a Creative Commons Attribution 4.0 International License.