Chkhatiashvili, L. V. Simplified system of taxation as a Support of Small Business

Abstract: Implementation of the Simplified System of Taxation is aimed at stimulation of development of entrepreneurial activities in the sphere of small and medium-sized business which development significantly depends on the level of economic development of the country in general. According to the author, it is necessary to change the rules of transfer to the simplified taxation system including the raise of the threshold of number of employees and net book value of fixed assets and intangible assets. Being a privileged regime, the simplified taxation system should not be applied to enterprises belonging to the unified enterprise network.

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