World Experience of Tax Stimulation of Small Business
Journal Title: Проблеми економіки - Year 2009, Vol 2009, Issue 3
Abstract
The specific character of application of taxation of the basic tools of tax stimulation of small business development in world practice has been considered in the article. The comparative analysis of the use of alternative tax systems has been given. The expediency of priority use of special methods of the charge of depreciation and investment tax credit has been substantiated.
Authors and Affiliations
Yuriy. Ivanov
Keywords
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