налоговая нагрузка

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.

The article gives the definition of tax risks, examines the tax risks as the reality of modern taxation system in Russia from theoretical and practical positions. It analyses the interaction of the tax risks of the taxpayers and the state, the sources of their beginning. The article points out the tasks, the decision of which will create the conditions for minimizing tax risks in Russia.