TAX SYSTEM FOR SMALL BUSINESSES
DOI:
https://doi.org/10.5281/zenodo.18701219Keywords:
small business, taxation system, tax policy, tax incentives, entrepreneurship, single tax payment, tax burden, economic development, state budget, tax administrationAbstract
This article analyzes the theoretical and legal foundations of the taxation system for small businesses, its role,
and significance in the economy. It also highlights the tax regimes in force for small businesses, their advantages and
disadvantages, and their role in stimulating entrepreneurial activity. The study examines the need to improve the taxation
system and support small businesses through its simplification.
References
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