tax burden

Introduction. Small business development has become one of the priorities of the economic policy of the country. This article led to the location and role of small business in today’s economy. Theoretical analysis. Small business is the locomotive of the economy of the country, it is a great force. Periodically creates favorable conditions for the prosperity of small businesses.

Introduction. Tax reforms in times of economic recession are of particular importance. Proper and careful use of tax mechanisms can contribute to the improving both the socio-economic and political situation in the country. From this perspective, it becomes urgent to analyze measures and their effects taken by various States in the area of taxation during the crisis and in the postcrisis period. Theoretical analysis.