DOI: 10.36871 / EK.UP.PR2020.05.01.019
UDC 366.22

Authors

Yu. A. TOPCHI, A. A. FREIDLIN
RUSSIAN ECONOMIC UNIVERSITY NAMED AFTER G.V. PLEKHANOV, MOSCOW, RUSSIAN FEDERATION

Abstract

The article examines the changes in the status of small businesses due to a change in determining criteria, analyzes the extent of the application of special tax regimes by small enterprises and microenterprises. The features of the organization of accounting, tax and statistical accounting are outlined.

Keywords

small enterprises, microenterprises, special tax regimes, accounting and reporting, tax accounting, simplified reporting.