Analysis of the tax burden of small and medium-sized businesses by constituent entities of the Russian Federation
Year: 2025
Type: article
Abstract: This article calculates the tax burden for small and medium-sized businesses (SMEs) in the context of regions of Russia over a three-year period, analyzes the results, and draws conclusions about the factors contributing to the variation in tax burdens between different subjects and federal districts. Based on an analysis of changes to tax legislation, it can be concluded that the tax burden on SMEs is likely to increase in the future.
Source: Russian Journal of Management
Authors: Ekaterina Orlova, Sofiya Suglobova
Institutions: State University of Management, Financial University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4416248238