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Austrian Journal of Humanities and Social Sciences, Issue 5-6/2014

Basic principles of taxation of small-scale enterprises in the Russian Federation

DOI: https://doi.org/10.29013/AJH-15-5.6-215-216

Pages: 215 - 216

Authors: Khodyreva V. A.

Abstract: this research is devoted to general principles of taxation of small-scale enterprises. Development of small-scale enterprises is one of the most important lines of tax policy in Russian Federation. The development of principles of taxation is important while forming a strong state system of taxation. In this work basic principles and some specific are provided. This work is of great scientific interest to law students, graduates, teachers and other persons interested in law and particularly in tax law.

Keywords: general principles, specific principles, small-scale enterprises, small business.

Bibliography:
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2. Parygina V. A. The principles of taxation in the Russian Federation: the system of tax coordinates.//Electronic service:
“ConsultantPlus”.
3. Smith A. An Inquiry into the Nature and Causes of the Wealth of Nations./A. Smith. – Oxford: Clarendon Press, 1976. – 570 р.