THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordanc...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-06-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1470 |
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| author | O. S. D’yakonova A. M. Puzankova |
| author_facet | O. S. D’yakonova A. M. Puzankova |
| author_sort | O. S. D’yakonova |
| collection | DOAJ |
| description | The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared. |
| format | Article |
| id | doaj-art-35edba2ebda24154ac65e4790d34797c |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-35edba2ebda24154ac65e4790d34797c2025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-06-010513013510.26425/1816-4277-2019-5-130-1351380THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATIONO. S. D’yakonova0A. M. Puzankova1State University of ManagementState University of ManagementThe arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.https://vestnik.guu.ru/jour/article/view/1470small enterprisecriteria for small enterprisessubject of small businesssimplified accounting systemtaxation system |
| spellingShingle | O. S. D’yakonova A. M. Puzankova THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION Вестник университета small enterprise criteria for small enterprises subject of small business simplified accounting system taxation system |
| title | THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION |
| title_full | THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION |
| title_fullStr | THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION |
| title_full_unstemmed | THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION |
| title_short | THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION |
| title_sort | importance of the development of small enterprises and the specifics of organization of its accounting taxation |
| topic | small enterprise criteria for small enterprises subject of small business simplified accounting system taxation system |
| url | https://vestnik.guu.ru/jour/article/view/1470 |
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