Abstract:Subject. This article analyzes the simplified tax systems (STS) in Russia and developed foreign countries.
Objectives. The article aims to identify ways to improve the Russian STS for the development of small and medium-sized enterprises (SMEs).
Methods. For the study, I used the methods of analysis, and the general scientific approaches and methods.
Results. The article identifies the imperfections of the STS that hinder the successful stimulation of SMEs, and many of which are not available at the internatio… Show more
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