Search by keyword: taxation

Improving taxation of sole proprietors and measures against tax evasion

The paper analyzes the economic aspects of tax evasion among sole proprietors. We identify what specifics of individual entrepreneurship may determine such evasion, and we show a scale of tax evasion observed in the Irkutsk Oblast. To reduce such evasion, we present our recommendations on taxation improvements.

Kireyenko A. P. kireenko-ap@isea.ru

Klimova M. O. aryam_ka@mail.ru

Keywords: taxation taxation individual entrepreneurship tax evasion special tax treatment

Fiscal and tax management of small and medium business under the crisis in Kazakhstan

The crisis has had a negative effect on small and medium business in the Republic of Kaskhstan. We analyze basic factors which impede the development of small and medium business in the Republic and the ways which would stimulate the development in this sector.

Khalitova M. M.

Keywords: small and medium business tax taxation tax holiday tax burden tax rate special tax regime crediting