In the study of Oregon politics, the importance of developments in the early twentieth century have been largely overlooked by popular historians. As a result, many have lost the perspective of the sweeping reforms that reformers presented to Oregon's electorate. Another complicating factor is that voters dealing with the issues during the period had such disparaging attitudes towards some of the reforms, that no thought was given to preserving their memory for future generations. In addition, the personal papers of W. S. U'Ren, Oregon's leading reformer, are not available. This makes perspective even more difficult. Therefore, the research problem is basically attempting to place all the proposed reforms in perspective with one another and arriving at an idea of exactly what the reformers had in mind. The data used for the thesis, W. S. U'Ren and the Fight For Gov­ernment Reform and the Single Tax: 1908-1912, was found in the personal papers of George Chamberlain, in newspapers, pamphlets, other theses, and official Oregon State publications. George Chamberlain's papers are found in the Oregon Historical Society, and provide valuable in-sight into the election year of 1908. The use of newspapers presented a problem, because many of them were antagonistic toward U'Ren's efforts. To balance the view, the Oregon City Courier was closely scrutinized because it was the most objective in dealing with reformer's proposals. Pamphlets were found in the Multnomah County Library, the Oregon Historical Society Library, and in the Oregon State Library. They provided insights into the thinking of both reformers and counter­-reformers. Both the pamphlets and the newspapers, especially the Courier, aided in sensing the mood of people. The Oregon Grange yielded information on the mood of farmers, an important part of the electorate, through records of state Grange sessions. The theses, found in the Oregon Historical Society, that contained interviews with people who worked with U'Ren were the most valuable. Records of the legislature and the tax commission, found in the Oregon State Library, were of importance in gaining a view of the opposition to reform. W. S. U'Ren presented reforms which, if carried out, would have greatly altered Oregon government and economy. In studying them, they appear to be workable, while placing more power in the hands of the people. Whether they actually would work is impossible to know. The study does point to a sweeping program that the reformers had in mind that would have given every individual the opportunity to develop to the highest possible point, while eliminating crime and poverty. The inference is given that if Oregon adopted all the tax and governmental reforms that the reformers presented, the entire nation would follow the example. At that time, there was a widespread belief that as Oregon went, so went the nation. Oregon's electorate only went part of the way with W. S. U'Ren and his supporters. The greatest factor in this is that money and corruption persuaded Oregon's farmers that the reforms would make them slaves to the government. This was simply not the objective of the reformers. In fact, the opposite was true. They wanted to free farmers from control by business and government.

This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.

The main objective of the master's thesis is the development of measures to improve the taxation of small business in the Russian Federation. The first chapter deals with the theoretical aspects of the development of small business in the Russian Federation. The second chapter analyzes the specifics of taxation of small business in the Russian Federation. The third chapter presents a program of measures to improve the taxation of small business in the Russian Federation. The calculation of events and conclusions throughout the work as a whole. / Основной целью магистерской диссертации является разработка мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. В первой главе рассмотрены теоретические аспекты развития малого предпринимательства в Российской Федерации. Во второй главе проведен анализ специфики налогообложения малого бизнеса в Российской Федерации. В третьей главе представлена программа мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. Произведен расчет мероприятий и сделаны выводы по всей работе в целом.

Малый бизнес играет существенную роль в развитии и формировании стабильной рыночной структуры государства, а также участвует в развитии экономического сектора. Развитие производства малого и среднего предпринимательства создает благоприятные условия для оздоровления экономики. Оптимизация налогообложения является важным фактором, который повышает эффективность деятельности предприятия, особенно для малых предприятий, поскольку уплата значительных сумм налогов снижают возможность малых предприятий на рынке конкурировать с крупными предприятиями. Упрощенная система налогообложения для субъектов малого предпринимательства значительно упрощает работу налогоплательщиков, одновременно уменьшая налоговое бремя, что способствует развитию среднего и малого бизнеса, уровень развития которого определяет уровень развития экономики страны в целом. На основе систематизации организационно-методических подходов к учету на малых предприятиях в зависимости от применяемого налогового режима сформирована упрощенная методика анализа хозяйственной деятельности для субъектов малого бизнеса. Разработаны направления развития информационного обеспечения анализа хозяйственной деятельности на малых предприятиях позволяющие учитывать условия функционирования предприятий малого бизнеса РФ. / Small business plays a significant role in the development and formation of a stable market structure of the state, as well as participates in the development of the economic sector. The development of small and medium-sized enterprises creates favorable conditions for economic recovery. Tax optimization is an important factor that improves the efficiency of the enterprise, especially for small businesses, because the payment of large amounts of taxes reduce the ability of small businesses to compete with large enterprises in the market. The simplified tax system for small businesses greatly simplifies the work of taxpayers, while reducing the tax burden, which contributes to the development of small and medium businesses, the level of development of which determines the level of development of the economy as a whole. On the basis of systematization of organizational and methodological approaches to accounting in small enterprises, depending on the tax regime, a simplified method of analysis of economic activity for small businesses is formed. Directions of development of information support of the analysis of economic activity at small enterprises allowing to consider conditions of functioning of the enterprises of small business of the Russian Federation are developed.