Tax Regulation of Small Businesses in the Crimea

Abstract

The subject of research is the role of small and medium-sized businesses in the economy of the Republic of Crimea. Since the economy of modern states cannot successfully develop without an optimal combination of the large, medium and small businesses The purpose of research was to analyze the results of using special tax regimes in the Republic of Crimea. The criteria for classifying small and medium-sized business entities as small and medium-sized enterprises in Russia and abroad are given. A comparative characteristic of small business taxation systems in the Republic of Crimea is analyzed; problems and trends in the development of small businesses as well as the foreign experience of tax regulation of small business activities are considered. Special tax regimes that are most popular among Crimean businessmen are shown. It is concluded that the establishment of a modern infrastructure for supporting small and medium-sized businesses should be continued along with the development of a system of providing consulting services, improving the training and upgrading the skills of modern entrepreneurs.