The Impact of Special Tax Regimes on the Entrance of Small Businesses into the Market

Student: Filatova Anastasiia

Educational Programme: Applied Economics (Master)

Year of Graduation: 2019

A high level of entrepreneurship development is one of the crucial factors for the purposes of ensuring the effective functioning of the economy and creating public finance. In this case, it is important to understand whether government tools support small businesses and whether they are effective in terms of creating new enterprises or not. This paper is devoted to the study of the impact of small business support tools such as special tax regimes on entry level of new enterprises into the Russian market using the difference-in-difference assessment method. The results of the empirical analysis made it possible to conclude that special tax regimes can stimulate the creation of small enterprises and partially compensate for the negative impact of the existing barriers’ entrance of new enterprises on the market.

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