tax burden

Reforming the Tax System in Crisis and Post-crisis Period	Introduction. Tax reforms in times of economic recession are of particular importance. Proper and careful use of tax mechanisms can contribute to the improving both the socio-economic and political situation in the country. From this perspective, it becomes urgent to analyze measures and their effects taken by various States in the area of taxation during the crisis and in the postcrisis period. Theoretical analysis. The article describes the main changes in the tax legislation of the Russian Federation for the period from 2009 to 2016 and estimates the effects of the tax reform. It analyzes the experience of Great Britain, Italy and the United States in the implementation of anti-crisis measures to stabilize the economic situation through the use of tax leverage. Results. The result of the analysis carried out in the article was the generalization of the experience of the leading countries in the development and implementation of fiscal policy in crisis and post-crisis period.	IZVESTIYA OF SARATOV UNIVERSITY. NEW SERIES. SERIES: ECONOMICS. MANAGEMENT. LAW. 2017. Т. 17, вып. 2
The State Support of Small Business: Myth or Reality?	Introduction. Small business development has become one of the priorities of the economic policy of the country. This article led to the location and role of small business in today’s economy. Theoretical analysis. Small business is the locomotive of the economy of the country, it is a great force. Periodically creates favorable conditions for the prosperity of small businesses. The problem of building up this sector of the economy raised the authorities at all levels of management, and therefore reflected the changing regulatory framework. The purpose of the article is a study of the principles and methods of the State support of small business in Russia. Article is based on a dialectic-materialistic method, which includes historical and logical methods of cognition, the method of ascent from the abstract to the concrete. Results. Specifics and particularly significant problems of small business. Investigated the institutional aspects and the mechanism of realization of the State support of small business development. Main findings enrich the theory of government regulation of small business development and allow you to generate effective tools for implementing a system of State support for small entrepreneurship with a view to sustainable development.	IZVESTIYA OF SARATOV UNIVERSITY. NEW SERIES. SERIES: ECONOMICS. MANAGEMENT. LAW. 2016. Т. 16, вып. 2