tax incentives

Introduction. Social orientation of Russia means that it is the state’s responsibility to provide an efficient system of social welfare and state guarantees as well as establish proper legal regulation of the social sphere. Thus, it is especially important to conduct research aimed at revealing the relationship and interdependence between social policy and taxation. Theoretical analysis. The article presents and proves a hypothesis that there is a direct correlation between the level of social development and taxation system efficiency.

Introduction. In the context of economic crisis in Russia there is an urgent necessity in state support of small businesses, especially in the form of reducing taxes for businesses in the region. We have to analyze the preferential tax treatment for small businesses in Saratov region and its impact on the development of small business in recent years. It determines the relevance of the study. Theoretical analysis. In Saratov region preferential tax treatment for small businesses is presented in a number of regional laws.