Analysis of the Tax Burden of Small and Medium-sized Enterprises in the Russian Federation

Mikhail Grigorev

Master's thesis

Abstract:

The aim of this thesis is to evaluate the tax burden of small and medium enterprises in the Russian Federation and to offer recommendations on the choice of the most favorable tax regime, as well as to consider the current problems in the Russian taxation system. In addition the object of thesis is tax base and amount of calculated and payable taxes for different tax regimes of small and medium-sized enterprises in the whole of the Russian Federation, in the context of the Federal districts and subjects of the country. The first part of the thesis provides a summary of the analyzed information and web resources on the topic of tax burden, regimes, and criteria of SMEs and features of modern taxation. The methodology of the second part, own research, is based on the calculation of the required indicators, most of which are taken from the website of the federal statistical agency and the federal tax service of Russia. The information obtained was analyzed, grouped and used to obtain consolidated and dynamic indicators. Based on the results obtained, recommendations were made for improving the situation of SME in Russian Federation.

Keywords

special tax regimes, taxation systems, a patent, small and medium-sized enterprises, tax burden

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 28. 3. 2019

Obhajoba závěrečné práce

• Vedúci: Ing. Tomáš Maier, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / odbor:
Economics and Management / Economics and Management