Volobueva N.A.
MANAGEMENT OF TAXATION OF SMALL BUSINESS SUBJECTS AT REGIONAL LEVEL ^{[№ 8 ' 2007]}
The present work includes studies on the issues of management of taxation of small business subjects. The made conclusions show that estimation of efficiency or inefficiency of application of common or special taxation system is complicated by the fact that statistic base for analysis is absent; the performed calculations on separate tax payers also reflect low efficiency of transition to special tax treatments.