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Tax Holidays For Individual Entrepreneurs: Modern Concept And Prospects Of Development

Author

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  • V. Gromov

    (Gaidar Institute for Economic Policy)

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.

Suggested Citation

  • V. Gromov, 2015. "Tax Holidays For Individual Entrepreneurs: Modern Concept And Prospects Of Development," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 55-56, January.
    • Handle: RePEc:gai:recdev:439
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    Keywords

    TAX HOLIDAYS; INDIVIDUAL ENTREPRENEURS;

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