Frumina S.V. Tax Regulation of Small Business Enterprises

Abstract: The subject of the present research article is taxaton of small business enterprises in the Russian Federation. In her research Frumina examines peculiarities of taxation of small business enterprises taking into account the most recent legislative amendments. Much attention is paid to special tax regimes and tax issues faced by small enterprises as a result of their financial and economic activity. The author of the article provides statistical data regarding payments of taxes by small enteprises and considers particular issues of tax regulation as an opportunity to refill the income base of the Russian Federation budget during the period of sequestering. Using the methods of induction, deducation and comparative analysis the author examines advantages and disadvantages of the current system of small business taxation in the Russian Federation. The main conclusions made by the author as a result of her research cover particular provisions related to harmonization of the Russian Federation legislation regulating taxation of small and medium business entities. In particular, the author questions whether it would be reasonable to refuse from the single tax on imputed earnings and impose limitations on the simplified tax system in 2018. 

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