THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS

Abstract

This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified system, payment of the single tax for individual entrepreneurs and other individuals), based on synergy of macro and micro levels. As part of this methodology assessment of budget, social and economic efficiency of the tax regimes is proposed. The methodology shows the effect of the application of tax regulations, not only at the level of the budget or a business entity, but also at the level of the entire state.