Taxation of Small Business through the Creation of Special Conditions: the Experience of Foreign Countries
Keywords:
taxation, entrepreneurship, tax incentives, tax regime, tax instruments, forms of taxationAbstract
Business taxation is that part of any country economy that always needs attention and improvement. At the same time, each country chooses its priorities in the implementation of tax incentives for entrepreneurship, since it has its own characteristics of economic and anthropogenic development, the development of science and technology, and structural development. Sometimes the same tax conditions created in different countries give different results. Therefore, each country is in search of its own, sometimes combined, or borrowed, but adapted for its locality, conditions for taxing entrepreneurship. The study is not exhaustive, but it makes it possible to study a number of conditions created in different countries for the taxation of entrepreneurship and draw conclusions about the effectiveness of these conditions.
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