Specific Features of Taxation in Trade and Catering Enterprises

This article analyzes the specific features of the taxation system for trade and catering enterprises and their role in the economy. The research examines the types of taxes applied in these sectors, the simplified tax system, and the impact of tax incentives on entrepreneurial activity. Furthermore, the influence of the tax burden on enterprise profitability, employment levels, and economic activity is analyzed based on statistical data. The results indicate that a favorable tax policy in these sectors has a positive impact on the development of small and medium-sized businesses.