The Impact of the Simplified Taxation System on the Development of Small and Medium-Sized Businesses in the Region
The reorientation of Russia's tax policy to reduce and optimize the tax burden on small businesses, actualize the need to analyze the current mechanism for applying the simplified taxation system. The purpose of the study is to assess the significance of the application of a reduced single tax rate paid when applying the simplified taxation system in the development of small businesses on the example of the Orenburg region. The objectives of the study include the analysis of regional legislation regulating the application of the simplified taxation system in terms of the application of reduced rates for a single tax, indicators characterizing the dynamics of small business development in the Orenburg region. The hypothesis of the study: the reduced rates applied under the simplified taxation system do not adequately affect the development of small businesses. The methodology of the research is based on the complex use of methods of analysis of theoretical material and statistical data processing using sampling and grouping methods.