Features of the application of the general taxation system by small enterprises

Entrepreneurial activity is an important element of any state due to the importance of small business as a factor ensuring the stable functioning of the economy. The development and strengthening of the activities of small businesses is a key direction of the state’s economic policy. A tool for supporting small businesses is tax policy. The list of taxes that will be paid by the enterprise depends on the regime in force at the enterprise, which makes it important to resolve the issue of the applicable regime. The article examines taxes paid by small businesses subject to the general taxation regime.