FORMATION OF SMALL BUSINESS IN THE KRASNODAR REGION: EVALUATION AND PROBLEMS OF TAXATION
In this article there is a brief review of functioning of subjects of small and medium- sized companies based on the materials of the Krasnodar region. Here is the review available in the theory and in the global tax practice and tax instruments in stimulating the development of small-sized business. There are also the advantages and disadvantages of separate tax regimes