Strategic tax management in small business: the macro, meso and micro levels

Abstract

Small business represents a real, open, active, dynamic system, represented by small enterprises and individual entrepreneurs, acting as a subject and object of strategic management in the interest of creating a competitive environment in the national economy and improve its competitiveness. The achievement of the stated objectives determines the development and introduction in practice of management strategic tax management,organization and methodical support of which it is proposed to consider three levels: macro, meso and micro. Target settings, mechanism and Toolkit strategic tax management in small business at the macro, meso and micro level focus of this article.