Use of features of the taxation of small business in the USA for modern RUSSIA - стр. 2

which considers institutional aspect from the point of view of social justice, economic efficiency, uniformity of distribution of tax base. From the point of view of the individual entrepreneur and the subject of small business, the microenterprises the taxes paid by the specific subject of economic activity have to be spent effectively, including taking into account further priorities of business, such as development of infrastructure, highways, support of socially oriented and manufacturing installations. Social justice from the point of view of small business entities is the indicator of efficiency of a collecting of taxes. Gordeeva O.V. notes "fiscal regulation as the tool of the institutional environment has high chances of big efficiency in the sphere of support of MSP"7.

Factors of the demotivating behavior of small business entities are factors of irrational use of the budgetary money, the crisis phenomena in economies, lack of culture of business, projects of increase in taxes and fees, and also emergence of non-tax payments in the budget which actually have the economic nature of taxes as possess the taxation object, have the established rates.

Institutional approach is considered by the Russian scientists not only from the point of view of social justice and economic efficiency. Matveeva O.E.8 suggests to use this approach for providing system of local self-government, saying that "approach allows to develop the idea of the operated institutionalization of system of local finance", and as the main method of transformation of financing offers decentralization of public administration. Lomtidze O.V., Tinyakova V.I.9 connect institutional approach with development of the financial market by implementation of regulation by governing bodies taking into account differentiation on groups of financial institutions and the functional principle. Movchan Yu.V.10 estimates a contribution of this approach at the level of the international interinstitutional agreements. Hafizova A.R.11 applies institutional approach to tax administration from the point of view of institutes of tax administration, institute of administration of the non-tax income, institute of administration of gratuitous receipts. Masur Yu.A.12 specifies that "taxes are the instrument of fiscal policy in the institutional environment". Thus, rather large number of the Russian scientists pay to institutional approach much attention.

At the same time, to the taxation of small business institutional approach did not find reflection in refraction. It is represented to the author that institutional approach has to be applied rather widely in the taxation of small business entities on the following bases:

1. In the Russian Federation small business is developed not enough, unlike other countries, where exactly small business makes GDP basis, in Russia often an assessment of a share of receipts from small business entities in the budget is not even given. At the same time, the Strategy of development of small and average business in the Russian Federation for the period till 2030 which realization is not possible without use of institutional approach to the taxation, improvement of institutes which purpose is development of small and average business was accepted.