Small businesses, aware of the development trends prevailing in the market and the competition, have begun to use increasingly often the Web and its tools as a place of their business activity and to extend the scope of their activity through virtual reality. The small business sector can...

Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system...