Foreign experience of taxation of organizations
The article considers the foreign experience of taxation of organizations, highlights the features of taxation of the main budget-forming taxes of legal entities - such as corporate income tax and property tax. The comparison of collection of these types of taxes in Russia with foreign countries is carried out. The article also discusses the taxation of small and medium-sized enterprises in Russia and abroad, highlights the specific features of tax regulation of small businesses and the possibility of using foreign experience in Russian realities.