Assessing regulatory impact of statutory and legal act in the taxation sphere on small business entities

Yury B. Ivanov, Yulia M. Malyshko


In terms of deregulating small businesses one of the important tasks is to enact such legislation, which would create a proper business climate for small businesses. A high level of administrative load, which resulted from enacting unreasonable legislation in the taxation sphere, hinders small business development. It substantiates the necessity of adequate assessment of the legislation in the taxation sphere as early as at the stage of its enactment to argue the expediency or inexpediency of implementing the regulatory act. Using a certain example, the article considers using methods of assessing norm performance for projects of statutory and legal acts in taxation sphere in terms of deregulating small businesses. The difference of the given methods from the existing ones in the sphere of fuzzy sets is calculating a fuzzy set membership (but not a precisely determined one) of the earlier given intervals, as well as calculating the membership probability ( but not the membership) for a fuzzy number of a fuzzy set, which allows to avoid the ambiguity that results from convolving specific criteria into a certain global indicator of quality the extremum of which determines the point of optimum ( thus dropping the necessity of determining significances of each indicator. In order to assess norm performance for projects of statutory and legal acts in taxation sphere in view of deregulating small businesses, the article builds membership fuzzy sets for time parameters for registering economic entities as VAT payers that characterize decrease or increase of administrative burden on small business. It estimates the parameter membership probability in terms of the given conditions. Consequently, a conclusion is made that using methods of assessing norm performance for projects of statutory and legal acts in taxation sphere in view of deregulating will allow to not only argue the expediency or inexpediency of the regulatory act inaction, but also to choose the best variant of solving a certain problem in the field of small businesses deregulation in the taxation sphere.


taxation; membership; probability; small business; administrative burden

Full Text



Basaraeva V. G. Small business in new economy. Region: ekonomika i sotsiologiya = Region: Economics and Sociology, 2012, no. 3 (75), pp. 236–252. (In Russ.).

Blinov A. O., Rudakova O. S. Difficulties and contradictions of developing small businesses in Russia. Kazanskii sotsial’no-gumanitarnyi vestnik = Kazan Socio-Humanitarian Bulletin, 2013, no. 1-2 (7), pp. 3–8. (In Russ.).

Burov V. Yu. Small businesses in the system of economic security support. Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii = Izvestiya of Irkutsk State Economics Academy, 2014, no. 5 (97), pp. 101–108. (In Russ.).

Vilensky A. V. Governmental support of small and medium-sized businesses in today’s Russia on the second wave of speculative promotion. Voprosy ekonomiki = Issues of Economy, 2014, no. 11, pp. 95–106. (In Russ.).

Degtyarev A., Malikov R. Institutional factors of establishing mechanisms of overriding administrative barriers in business development. Vestnik Moskovskogo universiteta. Seriya Ekonomika = Bulletin of Moscow University. Series Economics, 2003, no. 6, pp. 42–58. (In Russ.).

Kireyenko A. P., Sanina L. V. Application of program-targeted method for small and medium business state support in the regions of the Siberian Federal District. Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii = Izvestiya of Irkutsk State Economics Academy, 2014, no. 4 (96), pp. 117–132. (In Russ.).

Kompasov I. Assessment of regulating impact in Germany. In In Tsygankov D. B. (ed.). Colloquium «Otsenivanie programm i politik: metodologiya i primenenie» [Colloquium «Assessment of programs and policies: methodology and use» Moscow, The Higher School of Economics Publ., 2007, iss. II, pp. 170–177. (In Russ.).

Kryuchkova P. V. Uluchshenie zakonodatel’nogo regulirovaniya ekonomicheskoi deyatel’nosti: evropeiskii opyt i perspektivy dlya Rossii [Improving legal regulation of economic activity: European experience and prospects for Russia]. Moscow, Russian-European Centre for Economic Policy (RECEP) Publ., 2005. 83 p.

Mader L. European experience of assessing laws — from normative idealism to legislation supported by empiric evidences. In Kabyshev S. V., Minkh G. V., Afanas’eva O. V. (eds). Prioritetnye natsional’nye proekty i zadachi sovershenstvovaniya rossiiskogo zakonodatel’stva. Materialy Mezhdunarodnoi nauchno-prakticheskoi konferentsii, g. Moskva, 30 marta 2007 g. [Priority national projects and tasks of improving Russian legislation. Materials of International Science and Practice Conference. Moscow, March 30, 2007]. Moscow, Formula prava Publ., 2007, pp. 132–151. (In Russ.).

Tikhomirov Yu. A. Efficiency of law: from objective to result. Zhurnal rossiyskogo prava = Journal of Russian Law, 2009, no. 4, pp. 3–9. (In Russ.).

Yuldashev O. Methodological basis of legislation activity of public administration bodies in economic sphere. Pravo Ukrainy = Law of Ukraine, 2007, no. 2, pp. 98–102. (In Ukrain.).

Ladegaard P. Measuring RIA quality and performance. In Kirkpatrick Colin H., Parker David (eds). Regulatory Impact Assessment: Towards Better Regulation? Cheltenham, Edward Elgar Publishing, 2007, pp. 56–71.

Radaelli C. M., Meuwese A. C. M. Impact assessment indicators. Measuring the quality of impact assessment. Centre for European Governance, Department of Politics. University of Exeter, 2007.

Renda Аndrea. Impact Assessment in the EU: the State of the Art and the Art of the State. Brussels, Centre for European Policy Studies, 2006. 164 p.

Jacobs S. Current Trends in Regulatory Impact Analysis: The Challenges of Mainstreaming RIA into Policy-making. Washington DC, The International Trade Center, 2006. 125 p.

Yager R. Nechetkie mnozhestva i teoriya vozmozhnostei. Poslednie dostizheniya [Fuzzy multiples and theory of possibilities. Latest achievements]. Moscow, Radio i svyaz’ Publ., 1986. 407 p.

Losev M. Yu., Kononov Yu. N., Loseva Yu. M. Metodika mnogokriterial’noi otsenki sostoyaniya tekhniko-ekonomicheskikh sistem na osnove nechetko-mnozhestvennogo analiza pokazatelei [Methods of multi-criterial assessment of state of technical-economic systems on the basis of fuzzy-multiple analysis of indicators]. Kharkov University of Air Forces Publ., 2012. 232 p.

Losєv M. Yu., Malishko Yu. M. Fuzzy-multiple assessment of state of technical-economic parameters Sistemy obrabotki informatsii [Systems of information processing]. Kharkov University of Air Forces Publ., 2015, iss. 4 (129), pp. 33–38. (In Ukrain.).

Nedosekin A. O. Nechetko-mnozhestvennyi analiz riskov fondovykh investitsii [Fuzzy-multiple risks analysis of fund investment]. Saint Petersburg, Sezam Publ., 2002. 181 p.

Diligensky N. V., Dymova L. G., Sevastyanov P. V. Nechetkoe modelirovanie i mnogokriterial’naya optimizatsiya proizvodstvennykh sistem v usloviyakh neopredelennosti: tekhnologiya, ekonomika, ekologiya [Fuzzy modelling and multi-criterial optimization of industrial systems in conditions of indeterminacy: technology, economy, ecology]. Moscow, Mashinostroenie-1 Publ., 2004. 397 p. 


Copyright (c) 2015 Yury B. Ivanov, Yulia M. Malyshko

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 


© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)