USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA FOR MODERN RUSSIA
Kaledin S. Chelyabinsk State University. Email: [email protected], phone +79080542272 (Russia)
ABSTRACT. Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. The purpose of formation of institutes is decrease in negative tendencies in the taxation, institutes are capable to improve process of the taxation, including taxation of small business. Improvement of tax administration in the sphere of small business assumes development and realization of actions which, on the one hand, allow to simplify system of tax administration, to reduce a number of hours, spent by taxpayers for stay in taxing authority. At the same time tax administration allows to apply the special modes to small business and to lower administrative load of small business. In various countries various mechanisms of simplification of tax administration for micro and small enterprises are used, a number of mechanisms can be effectively used in the Russian Federation.
Key words. Small business, taxation, collecting of taxes, tax concessions and advantages, Institutsializm, taxation of small business, tax payment, collecting, small enterprise.
INSTITUTIONAL APPROACH TO THE TAXATION OF SMALL BUSINESS
The Nobel laureate D. Nort "considers institutes as a set of rules of conduct of individuals, this approach includes the formal laws, and also informal contracts, codes of behavior, restriction drafted by people, and also coercion factors, such as institutes of civil society"1. On the other hand the institutsializm incorporates two important concepts: "institutions" – norms, customs of behavior in society, and "institutes" – fixing of norms and customs in the form of laws, the organizations, institutions"2.
The founder of institutionalism it is considered to be Torsteyn Veblen. The term "institutionalism" was developed by the American economist U. Hamilton in 1916 and defines institute "as a verbal symbol for the description of group of public customs, a way of the thinking which became a habit for group of people or custom of the people"3.
"The world of customs and habits for which we adapt our life represents a texture and indissoluble fabric of institutes"4.
John R. Commons5 defines "institute as collective actions for control, release and expansion of individual action". Its forms are: