Ainura N. AITYMBETOVAМ. Auezov South Kazakhstan State University (SKSU), Symkent, Republic of Kazakhstan a.ainura-81@mail.ru ORCID id: отсутствует SPIN-код: отсутствует
Gul'mira K. ISAEVAМ. 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
Список литературы:
Slepushkina Zh.A., Yur'eva O.A. [Accounting for business operations at small businesses]. Internauka, 2019, no. 41-2, pp. 37–39. (In Russ.)
Mukhamadeeva Z.F., Antonova E.S. [Simplified accounting at small businesses as a supportive measure]. E-Scio, 2020, no. 1, pp. 58–64. (In Russ.) URL: Link
Silina T.A., Ordynskaya M.E., Tkhakushinova S.A. [Accounting at SME]. Ural'skii nauchnyi vestnik = Ural Scientific Journal, 2019, vol. 4, no. 1, pp. 23–25. (In Russ.)
Smol'yaninova Yu.A., Ioda E.V. [Accounting at small enterprises: Features, problems, improvement]. Sotsial'no-ekonomicheskie yavleniya i protsessy = Social and Economic Phenomena and Processes, 2017, vol. 12, no. 6, pp. 301–307. URL: Link (In Russ.)
Saparbaeva S.S., Akimova B.Zh., Bektemirov D.A. [Accounting at SME under IFRS for SME]. Izvestiya Issyk-Kul'skogo foruma bukhgalterov i auditorov stran Tsentral'noi Azii = Bulletin of Issyk-Kul Forum of Accountants and Auditors of Central Asian Countries, 2017, no. 3, pp. 412–415. (In Russ.)
Filippovskaya O.V., Polovinkina V.S. [Simplified accounting at small businesses as a supportive measure for them]. Innovatsionnaya ekonomika: perspektivy razvitiya i sovershenstvovaniya = Innovative Economy: Prospects for the Development and Improvement, 2017, no. 4, pp. 247–253. URL: Link (In Russ.)
Khodarinova N.V., Dem'yanchenko N.V. [Financial and management accounting, analysis and management of human impacts in the modern small business]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2017, no. 3-2, pp. 1057–1062. (In Russ.)
Gavrilova E.A. [Simplified accounting at small businesses]. Economics, 2017, no. 1, pp. 79–81. (In Russ.)
Gogol T.A. Accounting and Taxation, and Their Impact on the Development of Small Business in Developed Countries. Науковий вісник Полісся, 2016, no. 4, pp. 257–261. URL: Link
Alieva D.A. [Accounting at small enterprises: Modern methodology and development trends]. Sovershenstvovanie ucheta, analiza i kontrolya kak mekhanizmov informatsionnogo obespecheniya ustoichivogo razvitiya ekonomiki = Improving the Practice of Accounting, Analysis and Control as Communication Mechanisms for the Sustainable Economic Development, 2016, no. 2, pp. 439–443. (In Russ.)
Khalidova A.Z. [Accounting at small enterprises]. Sovershenstvovanie ucheta, analiza i kontrolya kak mekhanizmov informatsionnogo obespecheniya ustoichivogo razvitiya ekonomiki = Improving the Practice of Accounting, Analysis and Control as Communication Mechanisms for the Sustainable Economic Development, 2016, no. 2, pp. 560–562. (In Russ.)
Velikorossov V.V., Chaikovskaya L.A., Filin S.A. [Contemporary transnational corporations and their tax profile under transfer pricing]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, no. 9, pp. 993–1007. (In Russ.) URL: Link
Pin'kovetskaya Yu.S. [The development of small and medium entrepreneurship in Russia, EU and USA]. Rossiya i sovremennyi mir = Russia and Contemporary World, 2013, no. 2, pp. 127–137. URL: Link (In Russ.)
Ivanova E., Filin S. [Involvement mechanisms to innovation activity of small and medium business]. Vestnik Instituta ekonomiki RAN = Bulletin of Institute of Economics of the Russian Academy of Sciences, 2012, no. 4, pp. 51–65. URL: Link (In Russ.)
Morozov V.A. [Foreign practices for supporting small businesses]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2002, vol. 3, no. 10, pp. 99–104. (In Russ.)
