SMALL ENTREPRENEURSHIP IN THE RUSSIAN FEDERATION: NECESSITY OF THE TAX ACCOUNT IN THE CONTEXT OF TAX CONTROL
The article considers the need to form an accounting policy when applying a simplified system of taxation. That, in turn, will contribute to an increase in the share of tax coming from taxpayers in the application of USN, in the fiscal revenues of the budgets of the constituent entities of the Russian Federation and the budgets of state extra-budgetary funds.