Abstract: This article considers questions of taxation in relation to small businesses under market conditions. It uncovers inherent problems and establishes fundamental ways to improve the current legislation of the Russian Federation. Under market conditions, taxation is one of the most important economic regulators, acting as the basis for the financial credit mechanism which regulates the economy. The effective functioning of the economy as a whole depends on a well-devised system of taxation of small businesses.

Keywords: legislation, concept, taxation, support, development, system

References:
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Efimova T.N., Kusakin A.V. Ratsional'noe nalogooblozhenie // Nalogi i nalogooblozhenie. 2007. № 1.
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Abstract: Estimation of government tax revenues in a Russian Federation constituent will allow to answer the question about obtaining financial resources for regional activities during the economic crisis. The authors of the article also consider the volume and dynamics of GDP and analyze the overall dynamics of tax revenues in each sector of economic activity and at each level of the budgetary system. The results of studying stastical and analytical data at the macro- and microlevel allow to conclude that a profitable part of the budget in the Voronezh region as well as the Russian Federation in general is mostly consisted of the following taxes: corporate profit tax, personal income tax, value added tax and property tax. Their share in the overall structure of tax revenues has been continiously increasing since 2009. 

Keywords: personal income tax, tax increase, price increase, GDP growth, total initial resources, Central Black Earth Region, taxation, value added tax, regional taxes, budget revenues

References:
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