TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

Abstract

Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole. Decrease in tax loading in this sphere, as a rule, promotes business expansion, creation of additional workplaces at already existing enterprises and to attraction of a general population to individual business activity.In article value of special modes of the taxation, taking into account the provided analysis of development and improvement of their application that is actual in the conditions of economic growth reveals.

Keywords

• налоговое право
• налоговая система
• специальные налоговые режимы
• упро щенная система налогообложения
• патентная система налогообложения
• налоговое админис трирование
• tax law
• tax system
• special tax regimes
• simplified system of taxation
• patent system of taxa tion
• tax administering