Keyword: «tax burden»

Many companies in practice are faced with the need to submit to the tax office certain documents. The mechanism of interaction between tax authorities and taxpayers, written down in part one of the Tax Code of the Russian Federation, provides that the latter, upon request, must submit all necessary documents at the exit or desk tax audit. Moreover, inspectors can demand documents from both the taxpayer and its contractors. The article discusses the main directions in which the taxpayer has a legitimate reason to reduce the tax burden.

The article analyzes the dynamics of small business development in Russia, the institutions and instruments of its government support, and the existing problems of small business development. As a result, the authors draw conclusions about the drawbacks in the application of various forms of support for small business, and the need to improve the government policy for the development of this economy segment.