Problems and Main Types of Taxation in Small Business Under Socio-Economic Changes

This article reveals the essence and significance of small business in the era of the modern XNUMXst century, the relevance of which is increasing daily. After all, as you know, the object of our study plays a key role in the socio-economic development of any state, providing employment of the population, as well as general stability in the labor market, increasing competitiveness in the world arena. In addition, it should be noted that in many countries it is small business that acts as the main source of replenishment of the state budget of the country. In this regard, we can note that the analysis of the taxation system of small business with the identification of the main problems and prospects is becoming a very urgent task today. In addition, in the course of the study, we considered the main forms of taxation, in particular special regimes, including: simplified taxation system (STS); patent taxation system (PTS); single agricultural tax (SAT); tax on professional income (NPI) and automated simplified taxation system (ASTS). Accordingly, the task of entrepreneurs is to choose the most optimal and appropriate tax regime for their activities with minimal production costs. Thus, the role of tax incentives for the successful functioning and development of small businesses in a particular country is increasing daily.