title: ÐÑÐµÐ½ÐºÐ° ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¸ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ðµ
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: Assessment of the state and prospects of small business development in trade
Creators: name: ÐÐ¸ÑÑÐ°Ð½Ð¾Ð²Ð°, ÐÐ½Ð½Ð°
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: Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐ¿ÑÐ¾ÑÐµÐ½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
ÐµÐ´Ð¸Ð½ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð²Ð¼ÐµÐ½ÐµÐ½Ð½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´
Ð¾Ð±ÑÐ°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð¿ÑÐ¸Ð±ÑÐ»Ñ
small business
trade
taxation
simplified system
unified imputed income tax
general taxation system
profit

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¹ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð¸ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð¿Ð¾Ð´Ð´ÐµÑÐ¶ÐºÐ¸ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð½Ð° ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 
ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð´Ð»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ°ÑÑ Ð¾Ð±ÑÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
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description: The subject of the research is the study of trends in the development of small business and the impact of programs to support small businesses on the results of financial and economic activities of the enterprise.
Tasks that are set for the research:
1. Give a General description of the activities of a small enterprise.
2. Determine the impact of various tax systems on the results of financial and economic activities of the enterprise.
3. Development of indicators of financial and economic activity for the planned year, using various tax systems and selecting the most effective for the studied enterprise.
The work was performed on the materials of a small trade enterprise LLC "production of fences". In the process of doing the work was a General characteristic of activity of the enterprise, studied the organization of commercial activity, the assessment of competitiveness of the enterprise, evaluated the results of financial-economic activity used in the enterprise taxation system, and the characteristic of the resource potential of the enterprise. A comparative analysis of financial results in various tax systems and the determination of the system that gives the best result.
The result of the study was the development of a financial and economic activity plan using the optimal taxation system.