Keyword: «taxation»

The advantage and novelty of innovation development of economy is based on tax regulation of small and medium business, which in turn is the basis for the efficient functioning of the economy. The priority role plays a regulatory function of taxation, because it stimulates economic development.

This article contains an explanation of why the topic of offshore business is so interesting, what are the positive and negative features of this phenomenon, how does it affect the economy.

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 deals with some peculiarities of regulation and state support of small business in French Republic. The key aspects that determine the success of small and medium-sized enterprises in France are highlighted. The most significant of them are considered in more detail.

The article studies some aspects of government support for business and small business problems that should be eliminated in order to achieve sustainable economic development. It is proved that small business has a significant potential to become an economic power with the government support.