Musaeva, H. M., Imanshapieva, M. M. Systems of Taxation of Small Business Entities: Experience of Industrial Countries and Possibilities of Applying it under the Russian Federation conditions

Abstract: This article is devoted to the systems of taxation of small business entities which are used in foreign practice. The author of the article describes the progressive elements of tax regulation and support of small business in industrial countries’ economies with the view of applying them to Russian economy. Special attention is paid at describing special regimes of taxation as well as tax methods of stimulating innovation activities of small business entities. Based on the study, analysis and summary of foreign experience in taxation of small business entities, the author of the article gives scientific and practical recommendations on improvement of the tax regulation system and support of small businesses in Russia.

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