Grinkevich, Anastasiia; Grinkevich, Larisa; … - In: The impact of globalization on international finance …, (pp. 35-42). 2018
Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system...