Features of taxation of small businesses

The Russian small business in its development has passed many stages before reaching its present position. In reforming the Russian economy since the restructuring of small businesses have taken on the role of the Creator of the ground for new economic system. Today, the dominant private sector was originated in the sphere of small business. The importance of small business in a market economy is very large. Any enterprise pays to the budget the taxes and fees the state directs the received funds to improve the lives of the population. Currently, the correct (optimal) choice of the tax system is the key to a successful solution of the problems facing the country. In addition, the tax system is an important element of the state's economy - is also a powerful stimulating or, on the contrary, the depressing factor of a commercial enterprise.