BRITISH EXPERIENCE OF SMALL AND MEDIUM ENTERPRISES TAX STIMULATION
https://doi.org/10.48137/23116412_2022_4_93
Abstract
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.
About the Author
K. Ya. Novikova
Moscow State Institute of International Relations under Ministry of Foreign Affairs of the Russian Federation
Russian Federation
Russian Federation
NOVIKOVA Kseniya Ya. - student of the master’s program
76 Vernadsky Ave., Moscow, 119454
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Review
For citations:
Novikova K.Ya. BRITISH EXPERIENCE OF SMALL AND MEDIUM ENTERPRISES TAX STIMULATION. Post–Soviet Continent. 2022;(4):93-107. (In Russ.) https://doi.org/10.48137/23116412_2022_4_93
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