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PDF: Author(s): Belikova E. V., Orekhova D. V.,
Number of journal: 4(41) Date: November 2017

The author unveils theoretical aspects of the study of the taxation of small business and its influence on the economic security of the state. The article analyses the basic elements and criteria of economic security of the state and their interrelation with the activity of small business entities. Economic security is considered as an integral part of the national security of the Russian Federation protection of the vital interests of the individual, society, state in the economic sphere from internal and external menaces. The article considers the distribution of tax revenues related to special taxation treatments from small business entities, to a greater extent, in the Volgograd region.


taxation, small business, financial policy, special taxation treatments, budget, tax revenues, non-tax revenues, tax optimization, financial relations, tax revenues, business entities.

For citation:

Belikova E. V., Orekhova D. V. Features of tax optimization in small business // Business. Education. Law. 2017. No. 4 (41). P. 111–115.