Template-Type: ReDIF-Article 1.0
Author-Name:V. Gromov
Author-Name-First:V.                                 
Author-Name-Last: Gromov 
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:  TAX HOLIDAYS FOR INDIVIDUAL ENTREPRENEURS: MODERN CONCEPT AND PROSPECTS OF DEVELOPMENT
Abstract:  The Government of the Russian Federation has initiated a draft law which establishes the right of regions to introduce tax holidays for individuals. The privilege is expected to be granted to those who start business in production, social and scientifi c spheres. It is expected that the law in question will contribute to structural development of the small business at the expense of special support of those lines of business which are the most required at present in economic terms. At the same time, the draft law’s concept of motivation of certain types of business activities could receive further development. In our view, provisions as regards the extent of application of tax holidays need to be updated.
Classification-JEL:  
Keywords:   TAX HOLIDAYS, INDIVIDUAL ENTREPRENEURS
Journal: Russian Economic Developments
Year: 2015 
Issue: 1
Month: January
Pages: 55-56
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/439Gromov.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:439