Perspectives of Development of Small Business Within Modernization of Tax and Cluster Policy

The purpose of the work is to study perspectives of development of small business within modernization of tax and cluster policy. For this purpose, the authors use such scientific methods as analysis of time series (horizontal, regression, and correlation), systemic, problem, structural & functional analysis, analysis of causal connections, synthesis, induction, deduction, formalization, etc. The authors determine the role of taxes and clusters in development of small business and analyze dynamics of its development, study the tax aspects of clustering of small business subjects, and develop recommendations for improvement of the system of taxation of small business within economic clusters in modern Russia. The most interesting part of the article is the proprietary model of Russian modernization of tax and cluster policy for improvement of taxation of small business. The results of the conducted research showed that realization of the combined measures within modernization of tax and cluster policy stimulates activation of small business in modern Russia. Development of small business within modernization of tax and cluster policy is based on establishment of a system of tax stimuli in the sphere of clustering of small business.