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Legal Regulation of Taxation of Small and Medium-Sized Enterprises in the Russian Federation

Student: Barkhudarova Margarita

Supervisor: Aleksandr A. Yalbulganov

Faculty: Faculty of Law

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

Master's thesis is devoted to the problems of legal regulation of the taxation of small and medium-sized businesses. With the development of small and medium-sized businesses, the state's high hopes are associated, as the society needs to develop production, improve the quality of goods and services, provide the choice that entrepreneurs can offer, etc. In this regard, effective legal regulation of the taxation of small and medium-sized businesses plays a big role both in the life of entrepreneurs themselves, and in the lives of consumers and the state. During the writing of the work, the author examined special tax regimes applied by small and medium-sized business entities, identified advantages and disadvantages of these regimes, identified problems of legal regulation of taxation of small and medium-sized businesses, and proposed solutions to eliminate existing problems, the author also considered the definition and Criteria for the separation of business entities into "small" and "medium".

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