UDC 336.22

THE SIMPLIFIED SYSTEM OF THE TAXATION AS ONE OF FACTORS OF EXPANSION OF A FIELD OF ACTIVITY OF SMALL BUSINESS IN THE RUSSIAN FEDERATION

Polyakova Natalya Igorevna
South-West state university

Abstract
In this article the operating mechanism of the taxation of small business is considered, the analysis of practice of use of the simplified system of the taxation in a number of areas of Central Federal District is provided.

Article reference:
The simplified system of the taxation as one of factors of expansion of a field of activity of small business in the Russian Federation // Economics and innovations management. 2015. № 2 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2015/02/6671

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