Специальные налоговые режимы – спасательный круг для малого бизнеса?

Abstract

Objective: Analysis of the problems of small businesses functioning in the context of the economic crisis aggravated by the pandemic, most particularly economic relations between the state and a tax-payer in the process of taxation of small businesses. Methods: Special tax treatments as one of the tax incentives for small businesses are used, legislative and regulatory acts of state authorities, as well as federal laws. Results: The authors have concluded that the most important challenge the Russian economy is currently facing is to ensure the survival of small businesses, including by ex-panding rather than narrowing the scope of application of special tax treatments. Practical im-portance: The novelty of the research lies in the critical approach to the stance of the state in rela-tion to special tax treatments, which are aimed at creating favorable economic and tax conditions for business deve¬lopment. Therefore, it is extremely necessary to provide real support to small businesses in the context of the economic crisis, aggravated by the pandemic.