Institutional and Financial Aspects of Implementation of the Concept of State-Private Partnership at the Federal and Regional Levels

Abstract

In article the stages of modernization of the state support of small and average business concept representing a vector of its development are developed and offered. One of the most significant factors of a small business development is the system of the taxation. The main directions of improvement and further development of the special tax modes are considered: 1) fixing of concept «subjects of MSP in the Russian Tax Code; 2) reduction of application conditions of the special tax modes and conditions of reference of the enterprises to small and to average to the uniform standard; 3) introduction of an ascending scale of a unified tax – from 5% to 15% for the simplified tax system; 4) establishment of opportunity to accept to a deduction the entrance VAT at the subsequent realization of goods «uproshchenets» to the VAT organizations payers; 5) introduction of the concept «conscientious taxpayer» and a ban of carrying out exit checks of such taxpayers – micro and small enterprises. Results of research can promote expansion of theoretical, methodological and practical base of the state support of development of small and medium business.

DOI: 10.5901/mjss.2015.v6n5s3p338