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Comparative Characteristic of the TOP Regime and Taxation Schemes for Small Business (in the Kamchatka Region)
Abstract.This article was written as part of the research aimed at formation and development of an investment complex in a rapidly developing region 'Kamchatka'. The subject of this article is the preferential tax treatment of legal entities carrying out investment projects in the Kamchatka Region. In his article Afonin offers recommendations for the state regarding how to create the taxation scheme that would be the most preferable for investors. Within the framework of this article, taxation burden means all taxes payable by participants of investment projects into the budget, and insurance contributions to the state non-budgetary funds. In his research Afonin has used the method of comparative analysis. Based on the example of the Kamchatka Region, the author carries out a comparative analysis of tax benefits received by small-business organisations using various taxation schemes over the past five years. As a result of comparing tax burden of organisations, the author of the article comes to the conclusion that small organisations should better use a simplified taxation scheme while TOP regime has had very little influence on small business. The author of the article also calculates expected sums of revenues into the federal budget and consolidated budget of the Kamchatka Region. Implementation of a simplified taxation scheme is also better for a region.
Keywords: legal entities, investor, comparative characteristics, investment project, small business, tax credits, Kamchatka region, Territory of advanced development, budget, insurance contributions
Article was received:26-03-2018
This article written in Russian. You can find full text of article in Russian here .