Abstract:The article assesses the impact of the tax burden and optimization of the accounting system on the deterrent effect of choosing an innovative direction of activity by small businesses. Based on the results of the study, it was determined that the range of tax benefits and simplifications for accounting provided is quite a wide range and cannot be a deterrent to choosing an innovative type of activity. At the same time, a rather low innovative activity of small business was noted. Despite the fact that small in… Show more
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