opnjpsmПостсоветский материкPost–Soviet Continent2311-6412Институт стран СНГ10.48137/23116412_2022_4_93opnjpsm-63Research ArticleЭКОНОМИКАECONOMYБРИТАНСКИЙ ОПЫТ НАЛОГОВОГО СТИМУЛИРОВАНИЯ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВАBRITISH EXPERIENCE OF SMALL AND MEDIUM ENTERPRISES TAX STIMULATIONНовиковаК. Я.NovikovaK. Ya.

НОВИКОВА Ксения Яновна – студентка магистратуры кафедры административного и финансового права

119454, г. Москва, пр. Вернадского, 76

NOVIKOVA Kseniya Ya. - student of the master’s program

76 Vernadsky Ave., Moscow, 119454

kn1998@mail.ruМГИМО МИД РоссииРоссияMoscow State Institute of International Relations under Ministry of Foreign Affairs of the Russian FederationRussian Federation2022280420240493107Copyright © Новикова К.Я., 20242024Новикова К.Я.Novikova K.Y.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.pstmaterik.ru/jour/article/view/63

Малое и среднее предпринимательство (МСП) – важнейший сектор экономики каждой страны, который обеспечивает ее устойчивое развитие. В связи с этим субъекты МСП требуют особого внимания со стороны государства, а вопросы создания оптимальной системы налогообложения малого и среднего бизнеса представляются наиболее актуальными. Британский опыт налогового стимулирования малого и среднего предпринимательства свидетельствует о широком разнообразии средств его налоговой поддержки. Налоговое стимулирование субъектов МСП в Великобритании обеспечивается путем применения комплекса налоговых льгот, которые направлены на формирование комфортных условий для успешного и эффективного функционирования малого и среднего бизнеса.

Small and medium businesses are the most important sector of the economy of each country, which ensures its sustainable development. In this regard, SMEs require special attention from the Government, and the issues of creating an optimal system of taxation of SMEs seem to be the most relevant. The British experience of small and medium enterprises tax stimulation represents a wide variety of means of tax support. Tax stimulation of SMEs in the UK is ensured by a set of tax incentives, which are aimed at creating comfortable conditions for the successful and effective functioning of small and medium enterprises.

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The authors declare that there are no conflicts of interest present.