Content №2 от 2005
Orientation to the diversity of the entrepreneurial community as the precondition for efficiency of the tax system
The paper examines the effect of demographic characteristics of enterprises (registration of new enterprises, reorganization of existing ones as well as liquidation of earlier created enterprises) and tax payer scope of activity (large, mid-sized and small) on the functioning of the system of taxation. It reveals some inconsistencies between the tax system characteristics and new tendencies in the tax payer structure and justifies somewhat different legal regulation and strategy of tax control according to different segments of tax payers. The conclusion is that the tax system will be functioning efficiently if it is tailored to the diversity of the entrepreneurs.
