Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment

The specifics of the simplified tax system for small businesses have been identified. Much attention is devoted to the analysis of a single tax for small businesses. In particular, the shortcomings of the single tax are given; the criteria and order of determining a single tax payer have been analyzed. The list of taxes and charges is provided exempting single tax payers from payment under the term of validity of various normative legal documents. The expedience of improving the simplified tax system has been substantiated. The author proposes to introduce the minimum number of employees for the 3rd-6th groups. In his opinion, it will stimulate the growth of the employment level.