Models of Decision Choices of the Tax-Paying Scheme for a Small Enterprise

Abstract

The existence and profitability of a small enterprise depend on its tax-paying method. In the paper a mathematically sound but simple enough algorithm is suggested for a choice of the best tax-paying scheme of a small enterprise. It allows comparing different variants of tax-paying schemes in the express-analysis regime and then choosing the optimal one with the minimum tax assignment sum being a criterion of optimization.Federalism; decentralization; Russia