The article looks at the attempt to estimate the impact of small business on the revenues at different levels. The analysis of the revenues of Magadan city, the consolidated budget of the Magadan region, the consolidated budget of the Russian Federation for 2014-2018 is conducted and the share of tax on total income is determined in them. In addition, the share of individual special tax regimes (single tax on imputed income, single agricultural tax, patent taxation system) in the revenues of various levels of the budget system is estimated. The analysis showed that the municipal budget is more dependent on the taxation of small businesses, however, the share of tax revenues paid by small businesses is also small and does not exceed 23%. The conclusion is drawn on the insignificant role of small business taxation in the revenue generating at various levels.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.