THE IMPORTANCE OF AN SIMPLIFIED TAXATION SYSTEM IN STRENGTHENING THE ECONOMY OF SMALL ENTERPRISE SUBJECTS
The article is devoted to the development of the simplified taxation system in Russia. According to the results of the research, three main historical stages of the formation of this special taxation regime have been singled out, the most important historical milestones of the formation of the USN have been determined. This article substantiates the role of small business in the economy of the Russian Federation. The positive effect of the introduction of a simplified taxation system on the development of this sector of the economy is proved. The concept of a simplified taxation system applied in the Russian Federation is given. A simplified taxation system allows not only to facilitate the maintenance of tax accounting, but also to pay less taxes. Taxpayers who have chosen a simplified taxation system do not pay income tax (organizations) and personal income tax (PI), VAT (with rare exceptions) and property tax (other than the cumulative value). The advantages and disadvantages of the transfer of taxpayers from the general taxation regime to special taxation regimes are examined.