Abstract
You can observe changes in taxation at the present moment. So, there is an increase in tax and non-tax payments, strengthening tax control. New electronic control systems are being used, such as big data. At the same time, it is possible to observe the introduction of new control systems, analysis of tax evasion schemes, such as business fragmentation. In addition, the subsidiary responsibility of managers has been strengthened. At the same time, these changes in tax policy have affect negatively on the development of small business, since they imply an increase in pressure on business.
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