УПРАВЛЕНИЕ НАЛОГООБЛОЖЕНИЕМ МАЛОГО БИЗНЕСА В РЕГИОНАЛЬНЫХ УСЛОВИЯХ

Abstract

The article discusses the issues of the improvement of a small business tax system using regional opportunities, including financial ones. The formation of region budget revenue by means of self-employment growth, as it is the case in developed countries, should become one of the core legislative and executive authorities’ activities. It is recommended to examine the issues of the improvement of a small business tax system at the regional level as an extra incentive for the entrepreneurial initiative of population throughout the region.