Use of features of the taxation of small business in the USA for modern RUSSIA - стр. 3

However only by program and strategic methods without improvement of institutes of small business, without orientation on small business entities achievement of similar indicators is represented impossible. Thus, use of institutional approach which is based on development of various mechanisms including in the field of the taxation, will promote achievement of planned targets.

2. Institutional approach allows to exercise control of tax revenues as due to management of human behavior, creativity, involvement of the most active individuals for development of civil society, participation in an entrepreneurial activity, and by introduction of new standards of behavior, customs and at the same time created institutes. Business as standard of behavior of the individual allows to increase the number of the independently employed people, to reduce unemployment, to raise turnover of small business entities due to refusal of other work, increase in an involvement into business processes. At the same time the proliferation of small business entities will promote high-quality changes, such as increase in a share of GDP in terms of the number of small business entities, increase in a share of the taxes paid small and the microenterprises.

3. Institutional approach unites economic and legal bases of management of the taxation. Legal bases of institutional approach consist in legal custom and the precept of law, the economic component of institutional approach is based on individual actions of economic subjects. From the point of view of the taxation institutional approach allows to set customs in norms, so the obligation for tax payment, observance of ministerial procedures, such as timely statement on tax accounting, submission of declarations, use of the tax preferences and privileges provided by the state instead of avoidance of taxes in other countries has to become standard of behavior for small business entity. Similar behavioural norms are possible due to quality state regulation, decrease in administrative barriers, simplification of the taxation, and also assistance to those taxpayers which make mistakes in the taxation due to the lack of sufficient tax culture, knowledge in the field of the taxation.

4. Institutional approach can be used in the mode of the best preference as for small business entities at the level of development of separate institutes, centers of support of small business, the centers of training of small business entities, centers of tax administration, and at the level of the state. At the level of the state institutional approach can be realized as by strengthening of system of the taxation, institutes of civil society, increase in number of small business entities, and by increase in a collecting of taxes due to increase in culture of the taxation, development of steady customs in tax payment.

5. Institutional approach can consider as the registered norms, and unwritten rules, customs, moral standards, and can influence the deep reasons inducing the personality to fulfill the civil duties and to pay taxes. In general, by means of this approach, perhaps to change tax culture.

Authors see practical realization of institutional approach through a prism of development of tax institutes. As perspective tax institutes on a national level it is possible to allocate the following: