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Tax Regimes in the USA: The Review and the Effect on Small Businesses

т. 26, вып. 3, сентябрь 2021

PDF  PDF-версия статьи

Получена: 03.12.2020

Получена в доработанном виде: 03.01.2021

Одобрена: 21.01.2021

Доступна онлайн: 30.09.2021

Рубрика: ДЕНЕЖНАЯ СИСТЕМА И ДЕНЕЖНОЕ ОБРАЩЕНИЕ

Коды JEL: H25, H71

Страницы: 249–260

https://doi.org/10.24891/df.26.3.249

Sergei A. FILIN Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation 
Filin.SA@rea.ru

https://orcid.org/0000-0002-6054-6510
SPIN-код: отсутствует

Lyubov' A. CHAIKOVSKAYA Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation 
chaik4@yandex.ru

https://orcid.org/0000-0002-1292-402X
SPIN-код: отсутствует

Ainura N. AITYMBETOVA М. Auezov South Kazakhstan State University (SKSU), Symkent, Republic of Kazakhstan 
a.ainura-81@mail.ru

ORCID id: отсутствует
SPIN-код: отсутствует

El'mira E. ZHUSSIPOVA М. Auezov South Kazakhstan State University (SKSU), Symkent, Republic of Kazakhstan 
elmira_zhusipova@mail.ru

https://orcid.org/0000-0001-7363-8214
SPIN-код: отсутствует

Gul'mira K. ISAEVA М. Auezov South Kazakhstan State University (SKSU), Symkent, Republic of Kazakhstan 
gulmira_issaeva@mail.ru

ORCID id: отсутствует
SPIN-код: отсутствует

Subject. The article discusses the development of small businesses in the USA though supporting measures.
Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA.
Methods. We use the methods of analysis, synthesis and logic research through the creative data approach.
Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study.
Conclusions and Relevance. We conclude that the apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.

Ключевые слова: small business, entrepreneurship, mandatory taxes, corporate income tax, property tax, sales tax

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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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т. 26, вып. 3, сентябрь 2021

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