CHANGES IN SPECIAL TAX REGIMES, THEIR IMPACT ON SMALL BUSINESS DEVELOPMENT

Abstract

The level of socio-economic situation of the constituent entities of the Russian Federation and the country as a whole is greatly influenced by the use of the tax potential available in the regions. the value of which directly depends on the availability and degree of use among other labor personnel, including those employed in small and medium-sized businesses. As numerous studies show, the role of small business in the economy of developed countries is great. The relevance of the study is due to the negative dynamics of the development of small and medium-sized businesses in Russia, a decrease in its share in the economy, Russia’s lagging behind developed countries in terms of the performance of small businesses. A significant event was the abolition of the single tax on imputed income, which is popular among entrepreneurs, from 2021, and the introduction of significant changes to the simplified and patent taxation systems. The purpose of the study is to analyze the impact of changes made to the tax legislation on the development of small businesses in the light of the Strategy for the Development of Small and Medium Enterprises. In the course of the study, official data from Rosstat, the Federal Tax Service of Russia, the Ministry of Finance of Russia, the Unifi ed Register of Small and Medium-Sized Businesses were used, and generally accepted research methods were applied: analysis, synthesis, generalization, grouping, tabular, etc. The article presents the criteria for classifying enterprises as small in comparison with foreign practice, the role of small businesses in budget revenues, the advantages and disadvantages of the applied special tax regimes. The practical and scientific significance of the article lies in the fact that the author proposes measures to further improve the applied special tax regimes.