Problems of taxation of average and small business in modern conditions

The review of medium and small business is presented: its share in the GDP of Russia and other countries, types of economic activity in which small and medium business operates. Prevstavlena dynamics over the past few years, small business entities: the amount of tax burden. Special tax regimes are listed, as a result of which the tax burden on small enterprises is minimal compared to other businesses. Changes in contributions for social insurance and provision of an individual entrepreneur are analyzed. Details of tax changes in 2018, dealing with special tax regimes and the introduction of a new trade fee.