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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