标题：Assessment of the Current State of Taxation of Small and Medium-Sized Businesses in the Republic of Mordovia: the Case Study of the Simplified Taxation System
摘要：Introduction. The current taxation system is one of the main constraints in the development of small businesses in Russia. Its further improvement is topical both for development of small businesses, and for the economy of the country as a whole. The paper presents an analysis of the indicators of taxation of small and medium-sized businesses in the Republic of Mordovia, identifies problems and proposes specific recommendations on how to resolve them. Materials and Methods. The study was based on the data from the Administration of the Federal Tax Service of Russia for the Republic of Mordovia, the Ministry of Finance of the Republic of Mordovia. The indicators of taxation of small and medium-sized businesses in the Republic of Mordovia which apply the simplified taxation system were analyzed. The following methods of scientific research were applied: the statistical and economic, the abstract and logical, the monographic, the computational and constructive ones, etc. Results. The performed analysis identified the difficulties that do not allow the widespread and effective application of the simplified taxation system. Specific recommendations for elimination of the revealed problems have been offered: to eliminate the confused provisions which can be interpreted differently by the taxpayer and controlling bodies; to introduce a moratorium on tax audits of small and medium-sized businesses; to tighten controls on the order of application of the patent taxation system. Discussion and Conclusions. The study of taxation of small businesses in the Republic of Mordovia revealed the prospects of development and the main problems of the simplified taxation system. The proposed directions of improvement of the simplified taxation system can be used for the development of legal and regulatory instruments, as well as in teaching courses in Economics and Finance.
