Apresova, N.G. Small business taxation

Abstract: The article is devoted to the issues of legal personality in the sphere of small business, specific features of tax relations and persons, who participate in these relations (taxpayers, tax bodies and the persons, facilitating the payment of taxes). The author also discusses the issues regarding the specific features of small business taxation, and the bases for the general and special regimes of taxation of such subjects, right and order of transfer from one regime of taxation to another, and the right to apply two special tax regimes. The article casts light upon the issues of accounting in a simplified taxation regime for the subjects in question. The author also views the issue of the simplified taxation system based on the patent of an individual entrepreneur, and she discusses the forms of state support for small businesses.

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