The Russian taxation system for small and medium-sized businesses: Theoretical framework, current state, and prospects for improvement

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Small businesses significantly contribute to job creation but face challenges due to high taxes.
High tax rates present a major barrier for the growth of small and medium-sized enterprises.
A comprehensive analysis of various taxation systems highlights their impact on small businesses.
Adopting best international practices could improve tax discipline and enhance entrepreneurship in Russia.

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Theoretical analysis reveals challenges in taxation systems for small businesses, suggesting reforms could enhance job creation.

Ogorodnikova et al. (2025) studied this question.

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