Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)

Fiscal Burden as Factor of the Business Climate

Authors
I Vyakina
Corresponding Author
I Vyakina
Available Online 17 March 2020.
DOI
10.2991/aebmr.k.200312.415How to use a DOI?
Abstract

A conceptual approach to the ongoing reform of the state’s control and supervision activity involves the identification and elimination of administrative barriers with the active participation of the business community. The paper examines the impact of the fiscal burden on business climate, identifies the main reasons for tax evasion by entrepreneurs in the Russian Federation and proposes ways of creating adequate tax relations between the state and enterprises, thus increasing business activity. The current research bases on the systematization and analysis of the results carried out annually over three years from 2016 to 2018 surveys of managers of enterprises. The surveys initiated by the regional business ombudsman and the business community. An analysis of the opinions of entrepreneurs suggests that business representatives call the high fiscal burden and falling profits due to the deteriorating economic situation as key negative factors that have a devastating effect on the business. There is an interdependence of subjective perception of the magnitude of the fiscal burden by business representatives and the objective characteristics of the business climate, which have a significant impact on the motivation and objective results of business entities.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 March 2020
ISBN
978-94-6252-929-8
ISSN
2352-5428
DOI
10.2991/aebmr.k.200312.415How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - I Vyakina
PY  - 2020
DA  - 2020/03/17
TI  - Fiscal Burden as Factor of the Business Climate
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
PB  - Atlantis Press
SP  - 2908
EP  - 2916
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200312.415
DO  - 10.2991/aebmr.k.200312.415
ID  - Vyakina2020
ER  -