Мировая практика налогообложения малого бизнеса

Abstract

The article is devoted to the studying of the approaches to small business taxation applied in international practice. The author developed the classification of methods applied to small business in the sphere of taxation. The author comes to the conclusion that each country designs the system of small business taxation according to the specifics of social and economic development, the size of shadow economy. The article is published with the support of Belarus Republic Fund of Fundamental research.