title: ÐÐ°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°: Ð²ÑÐ±Ð¾Ñ, ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ, Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ñ
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: Taxation of small businesses: choice, effectiveness, consequences
Creators: name: Ð¡ÐµÐ¼ÐµÑÑÐº, ÐÐ°ÑÑ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: 2020
Subjects: ÑÑÐ±ÑÐµÐºÑ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°
ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐµÐ¶Ð¸Ð¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
small business entity
tax system
special taxation rules
tax burden

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÐ°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°: Ð²ÑÐ±Ð¾Ñ, ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ, Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸ÑÂ».
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð¸ Ð¾ÑÐµÐ½ÐºÐµ Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ð¹ Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ ÑÐ¸ÑÑÐµÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸.
2. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ.
3. Ð¡ÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð±ÑÐµÐ¼ÐµÐ½Ð¸ Ð¿ÑÐ¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¸ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ Ð²Ð¸Ð´Ð¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ.
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÑÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð²ÑÐ±Ð¾ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ°Ð¿Ð¿Ð°-ÐºÐ¾Ð½ÑÐ°Ð»ÑÐ¸Ð½Ð³Â», Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð¸Ð²ÑÐ°Ñ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½ÑÑ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð° Ð¾Ð± Ð¾Ð±ÑÐµÐºÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÐÐÐ Â«ÐÐ°Ð¼Ð¼Ð°Â»: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«ÐÐ°Ð¼Ð¼Ð°Â», ÐºÐ°ÑÑÐ¾ÑÐºÐ¸ ÑÑÐµÑÐ¾Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð·Ð° ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼ÑÐµ Ð¿ÐµÑÐ¸Ð¾Ð´Ñ, Ð´ÐµÐºÐ»Ð°ÑÐ°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¿Ð»Ð°ÑÐµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð². ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾ ÐºÐ°Ðº Ð²ÑÐ±Ð¾Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð²Ð»Ð¸ÑÐµÑ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐ»ÑÑ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð½Ð°Ð³ÑÑÐ·Ð¾Ðº Ð¿ÑÐ¸ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ Ð²Ð¸Ð´Ð°Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼ Ð²ÑÐ±Ð¾ÑÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð»Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¶Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼Ð¾Ð³Ð¾ ÑÐµÐ¶Ð¸Ð¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. ÐÐ½ÐµÐ´ÑÐµÐ½Ð¸Ðµ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ ÑÑÐ±ÑÐµÐºÑÐ°Ð¼ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ Ð²ÐµÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ, Ð·Ð° ÑÑÐµÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸.
description: The topic of the final qualifying work: "Taxation of small businesses: choice, effectiveness, consequences".
This work is devoted to the study of small business taxation systems and the assessment of the consequences of their application. Tasks that were solved during the research:
1. Study of applicable tax systems in the Russian Federation.
2. Analysis of financial and economic activities of the research object.
3. Comparative analysis of the tax burden when applying various types of taxation.
4. Development of a solution for choosing a tax system for a small business entity.
The work was carried out on the basis of Kappa-consulting LLC, which provided a significant part of the actual material about the object of research of Gamma LLC: financial statements of Gamma LLC, accounting cards for the periods under review, tax declarations. Calculations were made that clearly show how the choice of tax system affects the financial position of the company. In the course of the work, a comparative analysis was used.
As a result, a comparative analysis of tax loads for various types of taxation was conducted. We have developed an algorithm for selecting a tax system for small businesses, as well as solutions for optimizing the already applied tax regime. The implementation of this solution will allow small businesses to conduct their activities most effectively, due to tax optimization.