Lomonosov Moscow State University School of Public Administration Dmitrij Romanov 307 gr. Comparative analysis of tax policy in the SME sphere of Russia and developed counties Research supervisor: professor I. Myslieva
Relevance Russian government declare that it want to support the subject of SME sphere to maintain economic growth and macro sustainability in country. According to international experience this type of government economic policy are efficient. Because: o Often SME occupies the IT sphere, that very important to global competition. Because all Start-ups go to business as a subject of SME 4000 3500 3000 2500 2000 1500 1000 500 0 19 o A lot of SME number create “real” market economy, that have positive economy influence in particular on the investments PPP GDP (bln. dollars) 98 19 99 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 20 13 20 14 20 15 20 16 o SME generate 70 percent of work place in developed countries PPP GDP Single market way to support is tax policy
Object & Subject Object: SME sphere of Russian and Developed countries Subject: Tax policy of Russia and Developed countries and its application in SME sphere
Sources & Literature • • • • Tax & Taxation Likova L. N. Tax system of Canada Likova L. N. Tax system of foreign countries Likova L. N. Theory and history of taxation Popova L. V. Taxation as a adjustor of social process Karavaeva I. V. State regulation of the economy Kapkanshikov S. G. Public economics Yakobson M. G. Macroeconomics Agapova T. A. Economic History in six volumes Konotopov M. V. New Economic Encyclopedia Rumianzeva E. E. Russian Economy in 2 valumes Gaidar IEP Principals of Political Economy and Taxation D. Ricardo Experience of Tax Theory Turgenev N. I. And some e-sources
Goal & Tasks Goal: research of taxation policy in Russia and Developed countries in SME sphere and applying comparative analysis as a method of perfection government tax policy in Russia Tasks: v Distinguish the key principals and mechanisms of government tax policy in modern economics v Review tax policy in SME sphere in Developed countries v Review tax policy in SME sphere in Russia v Conduct comparative analysis of tax policy in Russia and Developed countries in application of SME sphere including Theory of Social Taxtion. ! Research structure based on tasks
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