Inna Medushevskaya

The article is devoted to assessing the effectiveness of a special tax regime in the form of a single tax on imputed income for small businesses. It revealed its advantages, proven effective in comparison with the general regime of taxation on the example of small businesses engaged in wholesale and retail trade. Identify options for opportunistic behavior of small enterprises within the framework of a unified tax on imputed income. Calculations of tax payments to the budget in the legal conduct of business and opportunistic behavior. It analyzes the regional practice of a single tax on imputed income on the example of the Penza region. The evaluation of prospects for a special tax regime in Russia.

The paper is devoted to the issues of transaction costs of public procurement for the needs of higher edu-cational institutions (on the example of the Penza University). The authors attempt to describe and estimate the level of transaction costs of open e-auction.

The article is devoted to the introduction of Internet technologies in the economic sphere of activity. The authors consider the actual problem of development of electronic commerce in the region. Basing on the survey, the authors reveal the attitude of consumers in the Penza region to e-commerce.