On the role of special tax regimes in creating comfortable tax conditions for small businesses

Abstract

The article substantiates the need to strengthen the role of small and medium-sized enterprises (SMEs) in the implementation of national (federal, state, municipal) programs and projects and ensuring economic growth in Russia. the content and results of the implementation of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative" are analyzed. Particular attention is paid to one of the five federal projects included in this national project, namely the federal project "Creating conditions for an easy start and comfortable business". the amount of financial support for the results of measures to create comfortable tax conditions for entrepreneurs is estimated. the importance of tax incentives for SMEs and special tax regimes used in Russia is emphasized, which are briefly characterized. the role, advantages and disadvantages of the new special tax regime "Automated simplified taxation system" are evaluated.