Impact of special tax regimes on small business development in the region

Автор: Konovalov V.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-1 (63), 2020 года.

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The development of the economy of any state is closely interrelated with the development of small businesses - a significant component of the market economic system in the modern world. No small businesses can fully develop and operate neither the economy nor society. The tax system of the Russian Federation, which is currently in force, is characterized by the use of special tax regimes - their purpose is to form the most favorable financial and economic conditions for companies belonging to small businesses and individual entrepreneurs (IP). When choosing a tax system for themselves, small businesses should stop attention to those options that best correspond to the type of activity, opportunities and interests.

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Taxes, tax regimes, simplified taxation system, single tax on imputed income, patent, tax burden, small business, tax incentives

Короткий адрес: https://sciup.org/170190057

IDR: 170190057   |   DOI: 10.24411/2411-0450-2020-10409

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