Russian Federation
The article is devoted to the analysis of the main taxation systems for small business entities (SBE): general and simplified taxation systems, patent system and tax on professional income. We considered the features of each regime, its advantages and disadvantages in terms of tax burden, complexity of accounting and restrictions on types of activities. The factors influencing the choice of the most suitable taxation system for small business are identified. The problems and prospects for the development of the taxation system for small business aimed at reducing administrative barriers and stimulating entrepreneurial activity are analyzed. These materials will be useful for entrepreneurs, tax specialists and anyone interested in issues of supporting small business.
small business, measures to support small business, tax regimes, taxation systems
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