title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ³Ð¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð° Ð² ÑÑÐµÑÐµ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improving the regional tax policy of the state in the field of small business
Creators: name: ÐÐ²Ð°Ð½Ð¾Ð²Ð°, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
Ð¼Ð°Ð»Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐµÐ³Ð¸Ð¾Ð½Ð°Ð»ÑÐ½Ð°Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð°Ñ Ð¿Ð¾Ð´Ð´ÐµÑÐ¶ÐºÐ°
small business
taxes
taxation
regional tax policy
state support

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description: The object of the study is the regional economic system of St. Petersburg. The purpose of the final qualification work is to study the tax policy of the state in the field of small business in St. Petersburg and develop directions for its improvement. The subject of the study is the management relations that arise in the process of forming and implementing the state's tax policy in the field of small business as an integral part of the regional socio-economic policy. Research methods used in the final qualification work: system analysis, comparison and generalization. Based on the analysis and evaluation of the effectiveness of the application of the tax policy of St. Petersburg in the framework of the activities of small businesses, proposals for improving the tax policy are presented. The proposed measures include: reducing the number of tax audits, expanding the types of activities on the PSN, tax holidays for those periods during which small businesses do not receive income, simplifying the procedure for paying taxes, providing a tax return once a year, holding free information seminars for beginning entrepreneurs in the field of taxation. The potential economic impact of the proposed measures was assessed. The number of SMEs in the region is planned according to three scenarios - pessimistic, realistic and optimistic. A strong relationship between the GRP of the city and the number of SMEs was revealed, which made it possible to predict the GRP for the period of five years â from 2020 to 2024, taking into account the given development scenarios.