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The monograph discusses important tax issues and small business development, in particular the concept of the interests of the state, entrepreneurs, contemporary politics in the field of taxation, and the forecast of its development.

Highlighted problems of development of Russian tax system.

The monograph also analyzes foreign experience of the taxation in the sphere of small business, what is of interest to entrepreneurs and small businesses doing business abroad, and for the purpose of reforming the Russian tax system.

Also, the monograph discusses future directions for the improvement of information interaction of tax authority and taxpayer, the conclusion of tax treaties and mechanisms of protection the rights of taxpayers in the framework of tax planning.

Is of interest both for specialists in the field of taxation, Finance, and entrepreneurs, business leaders, government officials, students who choose the specialization taxation issues.