TAXATION OF SMALL BUSINESS AND ENTREPRENEURSHIP ENTITIES: FOREIGN PRACTICES

Аннотация

In the process of improving the taxation of small business and entrepreneurship entities, it is important to analytically study the practical experiences of foreign countries. By analyzing tax systems, incentives, and support measures aimed at promoting small businesses in developed countries, and by applying these practices, important insights can be gained. This study develops specific proposals and recommendations for improving the tax system based on international experience, which can contribute to further liberalization of the national economy and support small business development. Keywords: small business entities, tax, tax incentive, taxation, tax system.