ACCOUNTING LONG-TERM ASSETS IN THE BUDGETARY INSTITUTIONS OF THE REPUBLIC OF TAJIKISTAN

The article attempts to assess the impact of small business on the revenue side of budgets of various levels.The analysis of the revenue side of the Magadan budget, the consolidated budget of the Magadan Oblast, the consolidated budget of the Russian Federation for 2014-2018 is carried out and the share of tax on total income is determined in them.The analysis showed that the municipal budget depends more on the taxation of small businesses, however, the share of tax revenues paid by small businesses is also small and does not exceed 23%.