FOREIGN AND RUSSIAN PRACTICE OF SMALL BUSINESS TAXATION

The relevance of the research topic is due to the fact that the stimulating factor in the development of small business is the tax policy of the state, the essence of which is to gradually reduce the marginal tax rates and reduce the progressiveness of taxation with a wide scope of tax benefits. Reducing the tax rate depending on the size of the enterprise is one of the methods of taxation of small enterprises. The main idea of creating and introducing a simplified taxation system is to reduce the tax burden on small businesses. This is very appropriate, since small business plays an important role in the socio-economic development of any state. In this article, the authors define the essence and importance of small business in the country's economy, analyze the dynamics of tax revenues in the context of the coronavirus pandemic, consider the directions of state tax policy in the field of small business support in Russia at the present stage, among which the formation of a favorable business climate, elimination of regulatory, administrative and organizational barriers, expansion of access to financial resources, systemic development of infrastructure to provide companies with comprehensive financial, material, information, consulting and organizational and methodological assistance. A study of the peculiarities of taxation of small businesses in foreign countries has been conducted. The authors draw conclusions on the comparative analysis of taxation of small businesses within the scope of the possibilities of applying foreign experience in Russian practice.

1. 1 Sluzhba Federal'noj Gosudarstvennoj statistiki. [Elektronnyj resurs]. – URL: http://www.gks.ru (data obrashcheniya: 27.10.2021)

2. 2 Tyurin A.R. O dinamike razvitiya malogo i srednego biznesa za rubezhom// V sbornike: Analiz sostoyaniya i perspektivy` razvitiya e`konomiki Rossii. Materialy` V Vserossijskoj molodezhnoj nauchno-prakticheskoj konferencii (s mezhdunarodny`m uchastiem). V 2-x tomax. Ivanovo, 2021. S. 221-224.

3. 3 Polinskaya M.V. Identifikaciya nalogovoj politiki RF i napravleniya ee reformirovaniya / M.V. Polinskaya, O.A. Levshukova, N.A. Goncharova // Ekonomika i predprinimatel'stvo. 2017. № 12-4 (89). S. 95-103.

4. 4 “Osnovnye napravleniya byudzhetnoj, nalogovoj i tamozhenno-tarifnoj politiki na 2019 god i na planovyj period 2020 i 2021 godov» (utv. Minfinom Rossii) - Rezhim dostupa: http://www.consultant.ru/document/cons_doc_ LAW_308390/.

5. 5 Vleznikova V.I., Asadova N.R. Malyj i srednij biznes v sovremennoj mirovoj ekonomike. / V.I. Vleznikova, N.R. Asadova // Aktual'nye voprosy ekonomiki, menedzhmenta i finansov v sovremennyh usloviyah. // Sbornik nauchnyh trudov po itogam mezhdunarodnoj nauchno-prakticheskoj konferencii. 2019. Rezhim dostupa: https://izron.ru/articles/aktualnyevoprosy-ekonomiki-menedzhmenta-i-finansov-v-sovremennykh-usloviyakh-sbornik-nauchnykh-trud/sektsiya-6-mirovayaekonomika-spetsialnost-08-00-14/malyy-i-sredniy-biznes-v-sovremennoy-mirovoy-ekonomike/.

6. 6 Vinnickij D. V. Nalogovoe pravo: uchebnik dlya akademicheskogo bakalavriata / D. V. Vinnickij. – 2–e izd., pererab. i dop. Moskva: YUrajt, 2014. – 360 s.

7. 7 Hrustaleva, A. A. Osobennosti nalogooblozheniya sub”ektov malogo predprinimatel'stva / A. A. Hrustaleva // Vektor ekonomiki. - 2017. - №9 (143). - S.309-313.

8. 8 Smorodina E.A. Vliyanie metodov nalogovogo regulirovaniya na razvitie malogo i srednego biznesa v Rossii // Vestnik UrFU. Seriya: Ekonomika i upravlenie. – 2018. – Tom 17. – № 2. – s. 329-355.

9. 9 Basnukaev M.SH. Zarubezhnyj opyt nalogovogo regulirovaniya social'no-ekonomicheskih processov: vozmozhnosti ispol'zovaniya v Rossii / M.SH. Basnukaev, I.YA. El'zhurkaev // Finansovye issledovaniya. − 2019. − № 2 (63). − S. 99-108.