English (United Kingdom)Russian (CIS)
Comparative Analysis of Taxation of Small Businesses in Russia and Poland

Authors: Nadezhda S. Necheukhina, Dr. Sc. (Econ.), Prof., Head of Accounting and Audit Dept., Ural State University of Economics

Aleksey Yu. Popov, Cand. Sc. (Econ.), Associate-Prof. of Accounting and Audit Dept., Ural State University of Economics

Ioanna Kochar, Dr. Sc. (Econ.), Prof. of Accounting Theory and Financial Analysis Dept., Wroclaw University of Economics

Abstract: The article is devoted to the analysis of legislature in Russia and Poland concerning legal status, special features of accounting and taxation of small economic entities. The authors consider principles of formation of accounting information and tax burden by small businesses, address the issues of accounting automation, identify development challenges and propose solutions to them.

Keywords: Small business, sole trader, simplified accounting form, special tax regime, automation of accounting, simplified taxation system, single tax on imputed income, patent system of taxation