Taxation of small business entities in the context of National Development Goals implementation

Abstract

Subject. This article discusses the issues related to taxation in Russia, its special regimes and tax potential. Objectives. The article aims to analyze special tax regimes, formulate a definition of this concept, and develop a methodology for assessing the tax potential. Methods. For the study, I used the general scientific methods. A synergistic dualism method created on the basis of existing methods of tax potential assessing, was also applied. Results. The article highlights the main features, advantages and disadvantages of the special tax regime, describes approaches to taxation of small business, and reveals the concept of the tax potential of the territory. The article presents a model of Russia's tax potential and formulas for calculating the volume of tax revenues at the expense of natural, material and financial resources. The results of the analysis of the tax potential of small business in Russia from 2006 to 2021 are presented as well. Conclusions. The proposed measures to increase the taxable capacity of the area will be useful for federal projects.