POSSIBLE ECONOMICAL AND SOCIAL RESULTS OF THE SUPPOSED CHANGES OF LAW IN IRKUTSK REGION “ABOUT THE PROPERTY TAX FOR ORGANIZATIONS” FOR MIDDLE AND SMALL BUSINESS OF A REGION. PART THREE

The purpose of this research is to forecast economic and social results of the supposed changes in the law of Irkutsk region “About the property tax for organizations” for middle and small business of the region, as the problem of the content of commercial real estate is still one of the most topical in the economic sphere in Irkutsk region. Methods. In this work we used methods of system, complex, functional, statistical, structural and comparative analyses, receiving expert and statistic forecasts. Results. We investigated the problem of influence of taxation of commercial real estate on the development of middle and small business in Irkutsk region, considered possible variants of results to introduce this tax depending on its rate. Conclusions. It is proved that passage of the law «About the property tax for organizations» at maximal tax rate of 2,0 % will negatively influence the economy of the region. At rate of 0,2 % its results will be less devastating, but in general also negative: implementation of the tax will cause the decrease of number of subjects of middle and small business in the economy of the government, increase of the unemployed, increase of the shade economy in 201