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TAX MEASURES TO ENSURE THE SUSTAINABLE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE RUSSIAN STEEL INDUSTRY
Abstract
Small and medium-sized enterprises (SMEs) of the Russian steel industry perform an important function of innovative development. These enterprises produce unique products in small batches for domestic engineering and implement import substitution projects (e.g., piece products of cast-iron casting for enterprises producing agricultural machinery). At the same time foundry production makes one of the most unfavorable influence on ecology and occupational health. Waste of foundry production and emissions into the atmosphere adversely affect the ecological balance. It is extremely difficult for SMEs to solve the problem of increasing the ecology of foundry production on their own, as well as to modernize the technological base. The analysis showed that there was a problem with the finctioning of small and medium-sized enterprises in the steel industry, owing to the fact that there were virtually no legislative initiatives affecting the support such business. Tax support measures in Russia are more focused on small and micro-enterprises. In the steel industry, these enterprises are not small enough to take advantage of special tax regimes. The article proposes measures to support SMEs in the steel industry in order to ensure dynamic growth, improve the sustainability of production and develop the innovative potential of such enterprises.
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