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Bazhenov, A. A., Kuznetsov, D. V. The Real Opt ions Method in Taxat ion of Smal l Business Entities

Published in journal "Taxes and Taxation", 2012-8 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 32-38.

Resume: The author of the article shows the role and place of options prescribed by the tax legislation for small business entities. The article contains the description of the criteria for considering business entities as small business enterprises. It is also proved that a real option would be to change the system of taxation prescribed by the current tax legislation for small business entities. As follows from its content, the real option to change the system of taxation would be the call-option of European type. The author descries the factors inf luencing the value of this particular option.

Keywords: taxes and taxation, real, option, determinants, f lexibility, system, small, business, possibility, value.

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