Musaeva, Kh. M., Imanshapieva, M. M. Analysis and Assessment of Taxation of Small Entrepreneurship Entities (Case Study of the Republic of Dagestan)

Abstract: The present article describes the main socio-economic indicators of development of small entrepreneurship at a regional level. Special attention is paid at the effi ciency of regional tax policy when implementing special regimes of taxation as well as ways to improve it. The author analyzes practice of taxation of small entrepreneurial entities in the Republic of Dagestan. Special attention is paid at tax incentives in priority industries. Based on the analysis an assessment of taxation of small entrepreneurial entities in Dagestan the author of the article makes a number of theoretical and practical recommendations on how to improve special tax regimes at a regional level under current conditions.

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