Tolyatti, Russian Federation
Russian Federation
Moscow, Moscow, Russian Federation
UDC 657.6
Small businesses operating in today's marketplace respond quickly to changes in market conditions, ensuring direct contact with consumers. In the current economic climate, entrepreneurs and small businesses in general are exposed to various factors that impact their tax burden, including the obligation to pay VAT under certain circumstances. To reduce the tax burden on their businesses, entrepreneurs require a competent and efficient organization of business processes that complies with current legislation. This necessitates improving methodological, organizational, and technical regulations for small businesses to reduce the tax burden. This article analyzes the factors that contribute to the increased financial burden on certain areas of small business and proposes a methodology for minimizing this burden, facilitating the preservation of entrepreneurial activity and the optimization of VAT tax liabilities. This methodology is based on the flow of economic information from the accounting and tax systems of the business environment. The developed methodological recommendations can serve as the basis for making management decisions on managing tax risks for small businesses, taking into account the specifics of their operations in the context of tax system reform.
small business, VAT, taxes, entrepreneurship, tax base, accounting
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