UDC 336.2

Authors

Tuskaeva M.R., Kazakhova T.A.

Abstract

The article considers the problems of taxation development in the sphere of small business, and its role in the country's economy. Certain measures are proposed to eliminate these problems, aimed at improving tax policy, and subsequently having a beneficial effect on the recovery of the country's economy as a whole.

Keywords

small business, taxation, entrepreneurship, special tax regimes, tax system.