Modern problems of taxation in the sphere of small business

The importance of small business in the Russian economy is undeniable. The development of this segment has a great impact on economic growth and saturation of the market with high-quality goods. In addition, small businesses encourage innovation, create an optimal competitive environment, create additional jobs, prevent the development of monopolies, and increase consumer demand. The article analyzes the current state of the Russian small business taxation system, identifies its main shortcomings, and provides a list of measures with recommendations for improving the small business taxation system.