O.S. Gorbunova, starshiy prepodavatel Uralskogo gosudarstvennogo agrarnogo universiteta
(Ekaterinburg, ul. Karla Libknehta, 42).
One of the main tasks of the modern economy is to create a favorable economic climate and conditions for the implementation of small business. Among many measures, the most significant are the improvement of the taxation system for small businesses, as well as the reduction of the costs of small businesses related to state regulation. The tasks currently facing the tax system include two seemingly contradictory problems: increasing the collection of taxes and easing the tax burden. As you know, raising tax rates does not always lead to an increase in budget revenues. With an increase in the tax burden, an inversely proportional relationship is likely to arise: an increase in tax rates may lead to a decrease in tax revenues, as well as a decrease to the fall in the solvency of business and households. An analysis of existing measures to stimulate small business is carried out in this article.
