The Influence of Taxation on Small Enterprise Development in Russia

Formation of adequate conditions in Russia market economy model requires the creation of a sound financial base. An important place in the mobilization of financial resources of society plays a tax system with its characteristic features of each state and the specifics of the tasks performed at a certain stage. In recent years, the negative effects of the transition period is expected to overcome through the development of small businesses, which determines the possibility of self-realization of the population in achieving the established preferences and values, as well as through the optimization of the tax system and, in particular, strengthening and stimulating social functions taxes. Formation and development of a market economy based on private property, accompanied by an expansion of business and the creation of small businesses, the activation of various financial and credit institutions, thus increasing the number of actual taxpayers. In connection with this problem is exacerbated relations between the state in the face of tax structures and small businesses as taxpayers.