Peculiarities of taxation of small business structures

Abstract

Features of taxation of small business entities primarily depend on the taxation regime chosen by the organization. The recognition of a small business as a payer of a number of taxes and fees, in particular value added tax, personal income tax and corporate income tax, as well as the size of the tax burden of the enterprise, directly depends on the chosen taxation system. organizations special benefits for software developers are due to the importance of their activities in modern economic conditions, when significant attention is paid to the automation and digitization of business processes.