DIPLOMA Small Business Taxation

3 introduction
Chapter 1. Theoretical aspects of the organization of taxation of small business 5
1.1. Necessity, possibility and expediency of business taxation 5
1.2. Features of the economic activity of small enterprises that are important for taxation 12
1.3. Russian and foreign experience of taxation of small business 17
Chapter 2. Analysis of the current practice of taxation of small enterprises in Russia 27
2.1. VAT in the system of taxation of small businesses 27
2.2. Features of taxation of profits of small enterprises 31
2.3. Problems of Application of Special Tax Regimes in Taxation of Small Business 35
Chapter 3. Directions for improving taxation of small businesses 40
3.1. Ways to improve the organization of direct and indirect taxation in the form of VAT and income tax 40
3.2. Directions for the development of special tax regimes 57
Conclusion 67
References 70