Release:
2021, Vol. 7. № 3 (27)About the authors:
Tatiana V. Bakunova, Cand. Sci. (Econ.), Associate Professor, Department of Finance, Monetary Circulation and Credit, Ural Federal University named after the first President of Russia B. N. Yeltsin (Yekaterinburg); tatyana.bakunova@mail.ru; ORCID: 0000-0002-0398-643XAbstract:
One of the topical priorities of the Russian economy at the present time is to strengthen the position of small business. Its development contributes to the optimization of the competitive economic environment, strengthening the integration of the scientific and technical sphere and production. The current system of state support for small businesses is also aimed at this. It has been significantly strengthened in the face of restrictions on activities due to the spread of coronavirus infection. The Unified Register of Small and Medium Enterprises as of 10 August 2021 contains 5,620,997 units with a number of employees of 14,646,503. At the same time, in 2021, there is a decrease in the number of individual entrepreneurs and peasant farms. At the same time, negative dynamics is observed in all constituent entities of the Russian Federation. A possible reason for this may be the level of taxation of small businesses. The purpose of the study is to reveal the theoretical and practical aspects of possible ways to optimize taxation of small businesses through the prism of the permissible level of tax burden on them. The research is based on the step-by-step disclosure of the existing systems of taxation of small businesses; basic methods for calculating the indicator of the tax burden and ways to optimize taxation; tax burden of a particular organization and proposals for tax optimization. The study resulted in recommendations on the organization of permanent control over the level of the tax burden of an economic entity, the choice of the optimal taxation regime from all possible and competent use of the tax benefits provided.
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