Imanshapieva, M.M., Musaeva, Kh. M. Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Feasibility of Using Them in the Russian Federation

Abstract: The present article is devoted to studying the systems of taxation of small business entities used in the foreign states. The authors of the article describe progressive elements of tax regulation and support of small business in industrial countries and analyze them in terms of their feasibility for the Russian Federation economy. Special attention is paid to particular taxation schemes as well as taxation methods of stimulating innovative activity in small business. Based on studying, analyzing and summarizing foreign experience in taxation of small entities, the authors of the article provide a number of scientific and practical recommendations on how to improve the system of tax regulation and support small entrepreneurship considering the conditions and peculiarities of Russian economy.

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