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Taxes and Taxation
Reference:
Bazhenov, A. A., Kuznetsov, D. V.
The Real
Opt ions Method in Taxat ion of Smal l
Business Entities
// Taxes and Taxation.
2012. ¹ 8.
P. 32-38.
URL: https://en.nbpublish.com/library_read_article.php?id=61620
Bazhenov, A. A., Kuznetsov, D. V. The Real Opt ions Method in Taxat ion of Smal l Business EntitiesAbstract: 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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