1. Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities
- Author
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M. V. Karp, A. V. Zakharova, M. V. Tipalina, and L. S. Samodelko
- Subjects
taxation ,tax administration ,tax control ,declaration ,medium-sized business ,small business ,microenterprises ,information and digital resource ,tax register ,interdepartmental interaction ,Sociology (General) ,HM401-1281 ,Economics as a science ,HB71-74 - Abstract
Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities.
- Published
- 2021
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