The article performs analysis of the special tax regimes, which are applied by the entities of the small business of the Russian Federation. The authors propose the measures, which are aimed at improving the fiscal management of the taxation system in the business activity in terms of its efficiency and the increase of tax revenue collection in income part of the budget system of the State.
Keywords: tax instrument, special tax regime, small business, taxpayer, micro-enterprise, tax load, average per capita income, efficiency, GDP
References:
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