PROBLEMS OF SMALL BUSINESS DEVELOPMENT IN THE CONTEXT OF TAX CHANGES
Abstract and keywords
Abstract (English):
The article reflects modern trends in the development of domestic small business entities – problems related to their reduction and volatility of financial indicators of activity have been identified. The authors noted the positive and negative characteristics of the modern tax environment for small businesses in Russia (paying special attention to the possibility of abolishing the special tax regime on payment of ENVD), proposed a model of optimization of the internal tax mechanism for small enterprises. The recommended model focuses on changing the activities of small firms in response to tax changes (both from an organizational and industry perspective). It is proposed to choose types of business activities that allow to minimize fiscal burden for small businesses.

Keywords:
single tax on imputed income, small business, tax optimization, tax transformations, special tax modes, financial position
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