Small Business in the Russian Economy: Criteria for the Application of Special Tax Regimes

Aim. To explore the criteria for the application of special tax regimes by small businesses, to identify the positive aspects and disadvantages of these regimes.

Methodology. The share of small and medium-sized businesses in GDP and employment in Russia and different countries is considered; the dynamics of small businesses in Russia is shown. With a gradual decrease in small businesses, the reasons hindering its development are identified; the problems and prospects for the development of entrepreneurship in Russia are outlined. The article uses the following research methods: theoretical method, classification, comparative analysis.

Results. The profitability of the use of special tax regimes by small businesses is shown. As a result of the analysis, both positive and negative aspects of the application of special tax regimes were identified, such as: a simplified taxation system (STS), a single agricultural tax (SAT), a patent taxation system (PTS), a professional income tax (PIT), an automated simplified system taxation (ASSN).

Research implications. The theoretical and methodological basis of the study is the works of the classics of economic theory, leading domestic and foreign scientists in the field of theory and practice of taxation of small businesses. The concept of small business is interpreted by theorists in different ways. But whatever the interpretation of small business, this business performs the most important social function and thus contributes to the creation of new jobs and the flow of tax payments to the Russian budget system. In modern conditions, the possibility of using preferential special tax regimes is a tool to support entrepreneurs (especially owners of small and medium-sized businesses) and their ability to optimize their tax payments. In this way, the majority of the profits received would be used by them for further business development.

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