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The article describes the results of the three-year research on possible economic and social effects of the changes in the Act of Irkutsk oblast “On the property tax” on small and medium businesses of Irkutsk, Angarsk, Bodaybo, UsolyeSibirskoe, Sayansk, Tulun and Shelekhov. The article shows the dependence of property tax rates and the number of small enterprises which will be forced to go out of business or to go into a shadow economy. It was found that the maximum property tax rate of 2 % proposed by the Government of Irkutsk oblast will have negative effects on the regional economy, increase the number of the unemployed, decrease investment attractiveness and yield a reverse effect. Tax revenues of the regional budget will decrease rather than increase. If the tax rate is 0,2%, tax effects will be less destructive, but can also have negative impacts. Negative effects of the property tax depend on the floor area of properties. If the size is more than 5000 m, there will be no negative effects. It is shown that initiators of the regional law disregard existing tax and quasi-tax pressure on enterprises which puts the brakes on their development. Keywords—taxes, property, small enterprises, business activity.

Assessment of effects of property taxes imposed on small and medium enterprises in Irkutsk oblast