Balashiha, Moscow, Russian Federation
Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 336.221
This article calculates the tax burden for small and medium-sized businesses (SMEs) in the context of regions of Russia over a three-year period, analyzes the results, and draws conclusions about the factors contributing to the variation in tax burdens between different subjects and federal districts. Based on an analysis of changes to tax legislation, it can be concluded that the tax burden on SMEs is likely to increase in the future.
Small businesses, tax burden, support for SMEs, budget, taxes
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