Typology of small business in the Northern Territories for tax incentive purposes

the article raises the problem of typologizing small businesses in order to increase the effectiveness of tax incentives in the northern and Arctic regions. The existing instruments of tax incentives for entrepreneurial activity in the northern territories are considered, and the results of analytical studies of their practical effectiveness for different regions of the northern territories are presented. The applicability of existing tax incentive measures to the small business segment of the northern territories is assessed. The analytical study develops through a review of existing small business typologies and a critical analysis of the classification principles underlying them. As a result, the author’s typology of small and medium-sized businesses in the northern and Arctic territories is proposed, aimed at achieving the goals of effective tax incentives, taking into account the specifics of their management and development strategy. The results of the conducted research will be useful to a wide range of specialists and interested persons: representatives of state authorities and local governments, researchers in economics and sociology of the regions of the North, teachers and students of universities and colleges.

small and medium-sized enterprises, Northern and Arctic territories, typology, tax incentives, tax benefits, classification of small enterprises