Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities

Вестник университета

L. S. Samodelko¹  M. V. Karp¹  A. V. Zakharova¹  M. V. Tipalina¹ 

[1] State University of Management;

关键词: taxation;    tax administration;    tax control;    declaration;    medium-sized business;    small business;    microenterprises;    information and digital resource;    tax register;    interdepartmental interaction;   

DOI  :  10.26425/1816-4277-2021-6-112-120

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown