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Совершенствование Налоговой Политики В Сфере Малого Предпринимательства И Обеспечения Экономического Роста (На Примере Армении) // Tax Policy Betterment In The Sphere Of Small Entrepreneurship And Economic Growth Ensuring (The Case Of Armenia)

Author

Listed:
  • G. Shmavonyan J.

    (the Armenian Social-Economic Policy Center, Yerevan)

  • Г. Шмавонян Д.

    (Армянский центр социально-экономической политики, Ереван)

Abstract

The article analyzes positive and negative trends in the RA small and medium-sized entrepreneurship (SME) development, SME role in economy of Armenia, Russia, Belarus and EU states, basic factors of economic growth deceleration. The purpose of research is to make an appraisal of Armenia’s SME modern state, suggest concrete tax mechanism for small business developent stimulation and economic growth acceleration. It is concluded that: 1) establishing preferential tax regime is substantiated: a) fi rstly just for small but not medium-sized business because of multiple exceeding of medium-sized business assets and eployees compared to identical indicators of small business; b) for attracting not simple foreign direct investments, but ones exactly from developed countries and states-RA strategic partners and being directed to the RA production sector; 2) currently the fundamental issue is to implement economic growth diversifi cation based on outrunning development of economic growth innovation component, diversifi cation of exports. The article propounds to implement tax policy radical liberalization, i.e. to form tax instruments for economic growth stimulation based on decrease of tax burden on businesses, tax exemption for some sectors and for defi nite period, particularly through accenting on tax preferences for insuring investment demand, economy innovative development, its diversifi cation and demonopolization. В статье проанализированы позитивные и негативные тренды в процессе развития малого и среднего предпринимательства в Республике Армения, роль этой сферы в экономике Армении, а также России, Беларуси, стран ЕС, основные факторы замедления экономического роста. Цель работы заключается в том, чтобы представить оценку современного состояния сферы малого бизнеса в республике, предложить конкретный налоговый механизм стимулирования развития малого бизнеса и обеспечения ускорения экономического роста. Сделан вывод о том, что: 1) обосновано установление преференциального режима налогообложения: а) в первоочередной мере именно для малого, а не среднего бизнеса, имея в виду многократное превышение (по законодательству Армении, России и других стран) численности работников и стоимости активов среднего бизнеса в сравнении с идентичными показателями малого бизнеса, б) для привлечения не вообще иностранных инвестиций, а инвестиций именно из развитых стран, стран — стратегических партнеров Армении, направляемых в производственную сферу республики; 2) ныне основополагающую значимость имеет диверсификация экономического роста на базе опережающего развития его инновационной составляющей, диверсификации экспорта. Предложено осуществить радикальную либерализацию налоговой политики, а именно создать налоговый инструментарий стимулирования экономического роста путем существенного снижения налоговой нагрузки на субъектов предпринимательства, а для отдельных секторов — освобождение от налогов на определенный период, в частности путем акцента на налоговые преференции по обеспечению инвестиционного спроса, инновационного развития экономики, ее диверсификации и демонополизации.

Suggested Citation

  • G. Shmavonyan J. & Г. Шмавонян Д., 2015. "Совершенствование Налоговой Политики В Сфере Малого Предпринимательства И Обеспечения Экономического Роста (На Примере Армении) // Tax Policy Betterment In The Sphere Of Small Entrepreneurship And Eco," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, issue 5, pages 116-126.
  • Handle: RePEc:scn:financ:y:2015:i:5:p:116-126
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    References listed on IDEAS

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