Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities
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 me...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-08-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2928 |
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| author | M. V. Karp A. V. Zakharova M. V. Tipalina L. S. Samodelko |
| author_facet | M. V. Karp A. V. Zakharova M. V. Tipalina L. S. Samodelko |
| author_sort | M. V. Karp |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-bd133269b45f438c884ad25408bf1e05 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-08-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-bd133269b45f438c884ad25408bf1e052025-02-04T08:28:09ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-08-010611212010.26425/1816-4277-2021-6-112-1202077Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activitiesM. V. Karp0A. V. Zakharova1M. V. Tipalina2L. S. Samodelko3State University of ManagementState University of ManagementState University of ManagementState University of ManagementEntrepreneurship 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.https://vestnik.guu.ru/jour/article/view/2928taxationtax administrationtax controldeclarationmedium-sized businesssmall businessmicroenterprisesinformation and digital resourcetax registerinterdepartmental interaction |
| spellingShingle | M. V. Karp A. V. Zakharova M. V. Tipalina L. S. Samodelko Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities Вестник университета taxation tax administration tax control declaration medium-sized business small business microenterprises information and digital resource tax register interdepartmental interaction |
| title | Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities |
| title_full | Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities |
| title_fullStr | Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities |
| title_full_unstemmed | Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities |
| title_short | Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities |
| title_sort | overview of indicators of information and digital resources of the federal tax service that characterize the small businesses activities |
| topic | taxation tax administration tax control declaration medium-sized business small business microenterprises information and digital resource tax register interdepartmental interaction |
| url | https://vestnik.guu.ru/jour/article/view/2928 |
| work_keys_str_mv | AT mvkarp overviewofindicatorsofinformationanddigitalresourcesofthefederaltaxservicethatcharacterizethesmallbusinessesactivities AT avzakharova overviewofindicatorsofinformationanddigitalresourcesofthefederaltaxservicethatcharacterizethesmallbusinessesactivities AT mvtipalina overviewofindicatorsofinformationanddigitalresourcesofthefederaltaxservicethatcharacterizethesmallbusinessesactivities AT lssamodelko overviewofindicatorsofinformationanddigitalresourcesofthefederaltaxservicethatcharacterizethesmallbusinessesactivities |