Making use of an original dataset we empirically investigate the determinants of state aid to the car industry in the European Union. The EU regulatory system on state aids and the long history of governments' grants to this industry make this an interesting case study. Our findings show that in...

The author examines features of the taxation of small businesses upon receipt of subsidies and grants under the simplified tax system (for example, the Saratov region). Particular attention is paid to a series of measures aimed at beginners and financial support for existing small and...