Participation of regional authorities in supporting businesses in the sphere of DMDK and products made from them
https://doi.org/110.53315/2949-1177-2025-4-1-21-26
Abstract
The task of promoting business development in the sphere of DMDK turnover and products made from them remains an urgent issue on the economic agenda. The analyzed area is strategically important and is regulated by the state. Like the entire business as a whole, participants in activities related to the turnover of a valuable resource are subject to taxation. At the same time, depending on the chosen form of registration, they enjoy various tax preferences. The abolition of the simplified form of taxation (STS) for the jewelry business (with the exception of silver) led to the legislative adoption of a new form of registration of a small individual author’s business-an artist jeweler. The forms and possible options of regional benefits for jewelers are the purpose of the analysis of this work.
Supporting agencies: The article was prepared as part of the research work of the state task of the Financial Research Institute.
About the Author
O. V. Umgaeva
Kalmyk State University named after B.B. Gorodovikov; Research Financial Institute of the Ministry of Finance of Russia
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor; Leading Researcher
Elista
Moscow
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Review
For citations:
Umgaeva O.V. Participation of regional authorities in supporting businesses in the sphere of DMDK and products made from them. Economic policy and financial resources. 2025;4(1):21-26. (In Russ.) https://doi.org/110.53315/2949-1177-2025-4-1-21-26
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