SPECIAL TAX REGIMES IN THE DEVELOPMENT OF SMALL BUSINESS

Abstract

The article studies the influence of special tax regimes for the development of small business. To define the role of special tax regimes for small business development. Methodological tools are formal logic, financial analysis, forecasting and a systematic approach to studying the procedure for the development of small business.The application of special tax regimes for small businesses has a fairly large role, this is simplification of the introduction of accounting, a reduction in the tax burden, and special tax regimes are exempted from paying some taxes, such as corporate income tax, VAT, property tax, etc. In this article, the existing taxation regimes for small business entities were examined: a single tax on imputed income and patent taxation system. The advantages and disadvantages of both should be considered in relation to a particular object of taxation.