2. USE OF FEATURES OF THE TAXATION OF SMALL BUSINESS IN THE USA

Unlike the Russian Federation small business takes an important place in economy of the United States of America. According to data of OECD more than 50% from all companies occupy small business entities22.




So, the taxation in the USA of business is carried out taking into account the following features:

1. Decrease in the effective tax rate of the corporate tax in the USA with a simultaneous growth of tax revenues in the budget