Beneficial taxation system in the Republic of Crimea

The article considers the main recommendations on the development of small business in the Crimea, according to the authors. The authors’ opinion is based on the analysis of tax rates in the territory under consideration. In conclusion, the authors come to the conclusion that in the Republic the whole economy is at the stage of restructuring, which creates favorable conditions for entrepreneurs. At the same time, poorly developed transport infrastructure is noted as a shortcoming, as well as the need to upgrade the skills of personnel.