СРАВНЕНИЕ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ МАЛОГО БИЗНЕСА В ОБЛАСТИ НИОКР В РОССИИ И ДЖИБУТИ
Аннотация
The importance of the subject of the study in the modern conditions of scientific innovation and technological progress in industrial and commercial enterprises in general, and in particular the development of science and innovation in small enterprises without their impact on tax systems.
The object is to compare and improve the impact of tax systems on small research and development companies that invest in research and development in tax changes in governments.
The subject of the study of this thesis is a comparison of the tax systems of research and development for small businesses in Russia and Djibouti. Improving the tax effect by conducting an experiment on the company “GEOROUT” LLC, founded in Yekaterinburg and working in the field of freight technology, software development, production of tachographs and the company Arta - Solar, which was founded in Djibouti in September 2015, which operates in solar PV, by working on the financial and accounting statements for the year 2017-2021.
The purpose of this study is to improve the impact of the tax systems in the countries on the revenues of the two companies through:
• Studying tax incentives for research and regulation in the world.
• An analysis of the tax policy changes in the two countries, in order to obtain more effective taxation for companies in the period between 2015-2019.
• Apply the hypothesis of tax deductions or the hypothesis of the increased coefficient; In order to achieve the tax optimization effect.
The theoretical and methodological basis of the research is the expression of an opinion on this theory taken from the works of Russian, Djiboutian or other authors. When conducting a comparative analysis of the assumptions of the commercial activity of the establishments, the following data was used:
a) Tax reports of the Russian Federation for the year 2015-2019, (presented among the sources used);
b) Tax reports of economic changes for some in the Republic of Djibouti for the year 2015-2019, through financial journals from the Central Bank of Djibouti and World Bank reports.
c) GEOROUT LLC's accounting and management reports for the year 2017-2021 (Appendix A, Appendix B), data from the State Statistics Committee;
d) Arta Solar's financial reports for the year 2017-2021.
The following results were obtained when writing a master's thesis:
1. Small companies can invest in research and development from the tax deduction of 50%.
2. Governments benefit in the growth of their economy by assisting their companies in investing in research and development by granting them exemptions or tax deductions.
3. Small developing countries can further modernize their economies by lowering tax rates for innovative and innovative companies, small and large.
The total volume of the thesis 69 Pages. The work contains 18 a picture, 21 a table, one appendix, and 44 a literary resource.
The object is to compare and improve the impact of tax systems on small research and development companies that invest in research and development in tax changes in governments.
The subject of the study of this thesis is a comparison of the tax systems of research and development for small businesses in Russia and Djibouti. Improving the tax effect by conducting an experiment on the company “GEOROUT” LLC, founded in Yekaterinburg and working in the field of freight technology, software development, production of tachographs and the company Arta - Solar, which was founded in Djibouti in September 2015, which operates in solar PV, by working on the financial and accounting statements for the year 2017-2021.
The purpose of this study is to improve the impact of the tax systems in the countries on the revenues of the two companies through:
• Studying tax incentives for research and regulation in the world.
• An analysis of the tax policy changes in the two countries, in order to obtain more effective taxation for companies in the period between 2015-2019.
• Apply the hypothesis of tax deductions or the hypothesis of the increased coefficient; In order to achieve the tax optimization effect.
The theoretical and methodological basis of the research is the expression of an opinion on this theory taken from the works of Russian, Djiboutian or other authors. When conducting a comparative analysis of the assumptions of the commercial activity of the establishments, the following data was used:
a) Tax reports of the Russian Federation for the year 2015-2019, (presented among the sources used);
b) Tax reports of economic changes for some in the Republic of Djibouti for the year 2015-2019, through financial journals from the Central Bank of Djibouti and World Bank reports.
c) GEOROUT LLC's accounting and management reports for the year 2017-2021 (Appendix A, Appendix B), data from the State Statistics Committee;
d) Arta Solar's financial reports for the year 2017-2021.
The following results were obtained when writing a master's thesis:
1. Small companies can invest in research and development from the tax deduction of 50%.
2. Governments benefit in the growth of their economy by assisting their companies in investing in research and development by granting them exemptions or tax deductions.
3. Small developing countries can further modernize their economies by lowering tax rates for innovative and innovative companies, small and large.
The total volume of the thesis 69 Pages. The work contains 18 a picture, 21 a table, one appendix, and 44 a literary resource.