Taxation of small business and private entrepreneurship: a theoretical and empirical approach

Аннотация

Abstract. This article explores the theoriesof the evolutionary development of a single tax as an element of
a simplified taxation system for small businesses and private entrepreneurship. The issues of taxpayer behavior
as a factor in strengthening the financial discipline of the taxpayer of small business and private entrepreneurship
are analyzed. Empirically investigated and analyzed regionalaspects of the effectiveness of the single tax as a
multifactorial phenomenon .