Taxing Small Business in EAEU Member States - Approaches, Successes, Challenges

Student: Dubov Kirill

Supervisor: Vladimir Tiutiuriukov

Educational Programme: Public Administration (Bachelor)

Year of Graduation: 2021

This work is aimed at studying the tax legislation of the EAEU countries in the field of small business. Special tax regimes that are intended for small businesses are considered. The basic principles that help to create competent tax regimes are explained. The criteria for applying the concept of "small business" and special tax regimes are also considered. The author of the work identifies both quantitative and qualitative application criteria, and studies them for advantages and disadvantages. On the basis of the legislation and the theoretical basis, the main problems of taxation and ways to solve them, which are applied by the EAEU countries, are identified.

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