ASSESSMENT OF THE TAX BURDEN OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE SAMARA REGION
The article represents the characteristics of the main indicators in the economic development and taxation of small and medium-sized businesses in the Samara region, illustrates the main indicators to assess the tax burden of small and medium-sized businesses and analyzes the level of the tax burden for small and medium-sized businesses in the Samara region.
Keywords: taxation, tax burden, small and medium-sized businesses, special tax regimes.
Mikhail A. Nazarov, Candidate of Economics, Associate Professor; Oksana L. Mikhaleva, Candidate of Economics, Associate Professor. - Samara State University of Economics.