TAX MECHANISMS OF SMALL BUSINESS DEVELOPMENT IN THE REGION

Abstract

Small business entities can apply either a general taxation regime or special tax regimes in the form of a simplified or patent taxation system. The Tax Code assumes the establishment, at the regional level, of a simplified and patent taxation system of a preferential tax rate of zero percent for individual entrepreneurs who are registered for the first time and who carry out entrepreneurial activities in the production, social or scientific spheres, as well as in the sphere of public services for the population. The article proposes to expand the scope of the patent and extend it to organizations that meet the requirements for this regime, established by the Tax Code. Following the principle of the same approach in the taxation of small businesses, regardless the form of business organization, it is also proposed to extend the zero-rate action to newly created organizations that carry out activities in the production, social, scientific spheres and (or) the sphere of public services to the population using simplified and patent system of taxation.