Influence of the taxation on development of small business in municipalities of Russia

Abstract

In article influence of system of the taxation in the Russian Federation on development of small business at municipal level is considered. Statistical data on a professional orientation of subjects of small business are presented. Example of tax incentives of business in the developed countries are given. Problems of existence of small business and a measure for creating an enabling environment for it are considered.

Keywords

• small business
• tax incentives
• national economy
• economy modernization
• raw model of economy
• municipality