Sidorova N.I. The Influence of Tax Reform in Russia on the Dynamics of Basic Sectors of the Economy and Development of Entrepreneurship.
The paper describes the changing concepts of tax reform and its influence on the basic branches of the economy and еntrepreneurship. It estimates the actual standard of taxation in the economy, reveals some possible mistakes in tax assessment. To correlate the data the index method is used. The dynamics of production volume and tax returns as well as the influence of tax arrears are used as indicators of exemption limit. The correlation is made of the rise/fall of tax rate and the change in the number of small and non-profitable enterprises according to branches of the economy.


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