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

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Small businesses are vital for socio-economic development, boosting employment and market stability.
The analysis identifies main taxation issues, such as the selection of optimal tax regimes for entrepreneurs.
Different tax systems, like simplified taxation and patent systems, play crucial roles in business costs.
Tax incentives are increasingly important for the sustainable growth and competitiveness of small businesses.

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Analysis reveals how taxation impacts small businesses, highlighting the need for effective tax regimes.

Artemyev et al. (2025) studied this question.

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