08.00.05 SOME PROBLEMS OF REGIONAL DEVELOPMENT OF SMALL BUSINESS ENTITIES OF THE NORTH CAUCASUS FEDERAL DISTRICT IN TERMS OF THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM

Abstract

The article discusses some problems of regional development of small business entities of the North Caucasus Federal District (NCFD) in terms of the application of a simplified taxation system. In the context of the regions of the North Caucasus Federal District, the analysis of the dynamics of changes in the number of small businesses using the simplified taxation system is carried out, the functioning of small businesses on the territory of the Stavropol Territory is considered in more detail. Within the framework of the study, based on the generalization of a significant array of statistical data, the main patterns of the choice of the object of taxation by small business entities within the framework of the simplified taxation system are determined, and the circle of the most problematic issues of the use of tax incentive tools in order to ensure the development of small business entities in the regions of the North Caucasus Federal District is outlined. Within the framework of the proposed article, it is proved that the simplified taxation system is a key tool for tax incentives for small and medium-sized businesses in the regions of Russia, in addition, despite some of its shortcomings, it has significant, including tax potential for generating revenues of consolidated budgets of territories and socio-economic development of these territories.