DIRECTIONS FOR THE APPLICATION OF TAX BENEFITS TO SMALL BUSINESSES
DOI:
https://doi.org/10.5281/zenodo.19939417Keywords:
entrepreneurship, tax burden, tax incentives, small business, employment, investment, stimulation.Abstract
This article examines modern mechanisms for applying tax incentives to small business
entities in the national economy, their impact on economic development, and the effectiveness of stimulating
entrepreneurial activity through such incentives. It also analyzes the practical aspects of increasing employment,
attracting investment, reducing production costs, and simplifying tax administration through the use of digital
services.
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