THEORETICAL AND METHODOLOGICAL PRINCIPLES OF TAXATION OF SMALL ENTERPRISES AND ITS IMPACT ON ECONOMIC ACTIVITY

The study of the impact of taxes on the activities of economic entities necessitates a systematic analysis of tax theories. During the XX-XXI centuries. The role of taxes and taxation in regulating the life of the state and its subjects has grown steadily.
Studies of classical economists show that no theory of taxation can develop universal recommendations, the implementation of which can ensure the success of tax policy. state. Critical analysis shows that the conceptual ideas of tax theories have changed depending on the socio-economic policy of states.

Theories of taxation differ in conceptual approaches to the essence of taxes and taxation as a tool for regulating socio-economic development. Virtually all tax theories address the problems of "tax manipulation", the tax burden, the priority of fiscal or regulatory functions. The study of tax theories shows that the discussion of tax theory is mainly related to the problems of state regulation of economic processes, sectors, sectors of the economy.