title: Ð ÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¼Ð°Ð»ÑÑ Ð¸ ÑÑÐµÐ´Ð½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹: Ð¼ÐµÐ¶ÑÑÑÐ°Ð½Ð¾Ð²Ð¾Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· (Ð¼Ð°ÐºÑÐ¾ÑÐµÐ³Ð¸Ð¾Ð½ ÐÐ²ÑÐ¾Ð¿Ð°)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Accounting and tax regulation of small and medium-sized enterprises (SMEs): cross-country research (macroregion Europe)
Creators: name: ÐÐ°Ð²ÑÐ¸ÐºÐ¾Ð², ÐÐ½ÑÐ¾Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð¼Ð°Ð»ÑÐ¹ Ð¸ ÑÑÐµÐ´Ð½Ð¸Ð¹ Ð±Ð¸Ð·Ð½ÐµÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¼ÐµÐ¶ÑÑÑÐ°Ð½Ð¾Ð²ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ
small and medium-sized enterprises
tax regulation
accounting
cross-country researches

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description: The theme of the graduate qualification work is Â«Accounting and tax regulation of small and medium-sized enterprises: cross-country research (macroregion Â«EuropeÂ»). The objective of the scientific research is to prove the importance of proper accounting and tax regulation factor for the SME sector development, to confirm the hypothesis about the absence of special SME tax regulation in Russia. Object of the scientific research: small and medium-sized enterprises of the macroregion Â«EuropeÂ».Subject of the scientific research: SMEs accounting and tax regulation.Research methods: comparative analysis, econometric analysis, modeling, synthesis. In the process of the research: 1) modern approaches to the accounting and tax regulation of the SMEs were investigated (regulatory legal acts, practices, etc.), 2) econometric analysis was done and regression model was worked out, which proves the statistical dependence of the quantity of the SME entities from the indicators, characterizing the quality of accounting and tax regulation for the SMEs by the countries of Europe, 3) recommendations had been developed, which can make better (upgrade) the situation with accounting and tax regulation of SMEs sector in Russia. According to the results of the research, the statistical dependence of the level of the SME sector development from the quality of the accounting and tax regulation was proven. The sphere of possible implementation of the result of the made research â the drafting of the regulatory legal acts and laws (rules, standards), making management decisions by the entrepreneurs.