Keyword: «small business»

Development of small business is an indicator that reflects the quality of the reforms in the region. The Vol-gograd region, in comparison with other regions of our country, demonstrates average. However, there are negative trends in the development of small business that is related to more General problems peculiar to the Russian economy in General. These include: low business investment activity, low competitiveness of small companies in the current conditions of the economy, etc.

The paper describes the role of partnerships in the work of small businesses. Emphasis is placed on main-taining a customer base and building customer loyalty programs to increase market sustainability of the business.

Development of small business is a strategic priority for the Russian government's current policy for the long term. Focusing on the level of development of small business in developed countries in the strategic documents of the federal and regional level in the mandatory tasks are developed in terms of small business development and incentives for its activation.

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.

Development of small business in Russia is a strategic direction of economy. Thanks to small businesses development, there are formation of favorable economic environment, competition among producers, new jobs, development of market relations in general.