Налогово-бюджетное стимулирование развития предпринимательского сектора экономики

Вестник экономической безопасности. 2023. № 4 . С. 139–144.

Ахмадеев Р. Г., Kosov M.

The study of the action of tax benefits and preferences in the Russian Federation as a stimulation of the economy and the disclosure of their main functions allowed to identify trends in the development of economic and social activities of economic entities of the national economy on the basis of the tasks set by the state and public needs. The current legislation provides a significant number of benefits and preferences for the subjects of small and medium business, and they have a greater stimulating effect on their investment and production activity. At the same time, the main principles of successful practical application of tax benefits include: the practical effect of legislative acts that allow to more reasonably identify the legal aspects of the introduction, operation, modification and termination of tax benefits, the expediency and relevance of the selected category of taxpayers who are given the opportunity to apply tax benefits and preferences, as well as scientifically substantiate the purpose and objectives when introducing tax incentives for certain categories of taxpayers and fees, taking into account the assessment of the current macroeconomic situation and the risks potentially affecting the process of further implementation of the preferential regime.

Keywords: налоговая политика, бюджет, государственные программы, малый бизнес, budget, small business, аналог, government programs, tax, Tax policy