ASSESSMENT OF THE EFFECTIVENESS OF TAX BENEFITS FOR SMALL BUSINESSES
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp191-200Abstract
This article analyzes the effectiveness of tax incentives for small businesses. Based on the data, the economic and social results of benefits were studied, and an assessment was made based on such indicators as the share of small business in GDP, its place in state budget revenues, the number of newly created enterprises, and the level of employment. Analysis shows that although tax innovations can put pressure on budget revenues in the short term, in the long term they have fully justified themselves by increasing economic activity, developing the business environment, and ensuring social stability. At the end of the article, promising recommendations for supporting small businesses are given.
Keywords:
small business tax benefits efficiency economic activity state budget business environment employment GDP tax policy social stabilityReferences
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