Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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THE CHOICE OF TAX REGIME AS THE OPTIMIZATION OF THE TAX BURDEN

Vasileva T.U. 1 Vasilev P.A. 1
1 Chuvash State University
Comparative characteristics of the main tax regimes applied by the subjects of small business in today’s legislation. Peculiarities of the choice of tax regime for small businesses. The peculiarities of formation of the tax burden on the micro level, depending on the tax regime. The practical calculations of the retail trade of the Chuvash Republic, in which the estimated impact of selected tax regime on the tax burden of the organization and the individual entrepreneur. The calculations showed that the tax burden depends not only on the tax regime, but also from the legal structure of the business. Ceteris paribus loses the General taxation system - the most high proportion of taxes and contributions in total revenues. Recommendations on the choice of tax regime in order to optimize the tax burden of both the organization and the individual entrepreneur.