Foreign Experience of the Small Enterprises Taxation at the Application of the Traditional Taxation System

Abstract

This paper reveals the problems of taxation of small enterprises in the Russian Federation, as well as the possibility of their elimination by borrowing the positive experience of foreign countries. One of the significant problems for the development of small business is the lack of tax incentives. To substantiate the theoretical assumptions, an analysis was made on the basis of which the idea that the solution of these problems is necessary for the further successful functioning and development of our state is justified. The importance of further prosperity of our tax system of the Russian Federation is absolutely indisputable. In the paper, the experience of calculation and collection of taxes for small enterprises was studied, a comparative analysis of the tax systems of Russia, Switzerland, Germany, Portugal, Asian countries and American countries on basic taxes: value-added tax, profit tax, social security contributions. Authors have revealed and studied in detail the optimal foreign tax system for small business development; and a comparative analysis of the tax burden has been carried out on the example of a Russian small enterprise. The paper will be especially interesting for studying to readers who wish to expand their knowledge in the field of foreign taxation experience while running a small business.