ЭФФЕКТИВНОСТЬ ПРИМЕНЕНИЯ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ НА ТЕРРИТОРИИ ВОРОНЕЖСКОЙ ОБЛАСТИ

Abstract

Economic development of any country of the world in no small measure depends on development of small business which is an important component of a modern market system of managing and without which in general the economy and society cannot normally exist and develop. T he modern tax system of the Russian Federation is characterized by existence of the specialtax modes which are designed to create optimum economic and financial conditions for the organizations concerning small business and also for individual entrepreneurs. Small business, when choosing a system of taxation, is faced by a difficult task - to choose that system of tax regime which will be most relevant to interests and opportunities of production activity.