Increasing the efficiency of financial and economic activities taking into account the choice of the taxation system in modern conditions

Every year, business more and more often faces challenges dictated by various reasons and circumstances.As practice shows, the greatest difficulties are experienced by organizations whose characteristics classify them as microenterprises.At the moment, the state provides assistance, through various programs, to small business entities.Among the experimental programs aimed not only at supporting, but also at simplifying the bureaucratic side of business, the Automated Simplified Taxation System (AUSN) was proposed.This article will give a general description of the system, consider the positive and negative aspects, as well as compare AUSN with the current Simplified Taxation System (STS).This article discusses a practical approach to choosing one of the two above systems, from the point of view of benefits for entrepreneurs.