ОСОБЕННОСТИ ПРИМЕНЕНИЯ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ ДЛЯ СУБЪЕКТОВ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ

Abstract

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities. 
 Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization.
 Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses. 
 Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions.
 Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.