– possibility of application of the tax holidays for individual entrepreneurs;
– and other incentives in the taxation.
Thus, the author>’s allocates several levels at which application of institutional approach is possible.
Levels of institutional approach
In general, the institutional approach based on development of separate institutes in the taxation will allow how to increase business activity and the number of small business entities, and will promote increase in a collecting of taxes and fees due to increase in consciousness of small business entities, "an exit from a shadow" of small enterprises.
2. USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA
Unlike the Russian Federation small business takes an important place in economy of the United States of America. According to data of OECD more than 50% from all companies occupy small business entities22.
So, the taxation in the USA of business is carried out taking into account the following features:
1. Decrease in the effective tax rate of the corporate tax in the USA with a simultaneous growth of tax revenues in the budget