Abstract: The subject of the present research article is taxaton of small business enterprises in the Russian Federation. In her research Frumina examines peculiarities of taxation of small business enterprises taking into account the most recent legislative amendments. Much attention is paid to special tax regimes and tax issues faced by small enterprises as a result of their financial and economic activity. The author of the article provides statistical data regarding payments of taxes by small enteprises and considers particular issues of tax regulation as an opportunity to refill the income base of the Russian Federation budget during the period of sequestering. Using the methods of induction, deducation and comparative analysis the author examines advantages and disadvantages of the current system of small business taxation in the Russian Federation. The main conclusions made by the author as a result of her research cover particular provisions related to harmonization of the Russian Federation legislation regulating taxation of small and medium business entities. In particular, the author questions whether it would be reasonable to refuse from the single tax on imputed earnings and impose limitations on the simplified tax system in 2018. 

Abstract: The aim of the article is to reveal the compliance of Russian legislation and normative legal acts with the provisions of international documents regulating the openness and transparency of public finances management. On the base of the analysis the author reveals the provisions of Russian legislation which regulate the provision of the openness and transparency of public finances not clearly enough. The author offers certain specifications and recommendations which can raise the accessibility of information about financial operations of public and local authorities for the representatives of civil society. The author uses the systems approach, the logic method, the comparative analysis, induction and deduction. The conclusions and analytical materials of the research, characterizing the quality of legal provision of openness and transparency of public finances management in the Russian Federation, can be used for the purpose of raising of the budget openness index, calculated by the International Budget Partnership; activation of interaction between the state and civil society institutions; provision of openness and transparency of information about the activities of public institutions in the sphere of public finances management.