Subject. This article examines the impact of entrepreneurial activity on the socioeconomic development of the country, and the issues of reforming the tax system and improving tax discipline. Objectives. The article aims to conduct a comprehensive analysis of the advantages and disadvantages of various taxation systems for small businesses, and assess the contribution of small businesses to the development of specific sectors of the Russian economy. Methods. For the study, we used systems and comparative analyses. Results. The article finds that small businesses contribute to job creation, however, high taxes often hinder their development. To improve the business climate in Russia, it is necessary to study and adapt best international practices in taxation. Conclusions. Changing the nature of tax policy in favor of small businesses will activate entrepreneurial initiative.
Keywords: taxes, small enterprises, medium-sized enterprises, entrepreneurs, taxation
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