Reforming the Tax System for Small Businesses in Russia: Analysis and Prospects for the Development of Special Tax Regimes

The subject of the study is special tax regimes as instruments of state support for small businesses in the context of increasing economic challenges. The purpose of the work is to determine the parameters of new models of special tax regimes due to the difficulties that complicate the activities of small businesses, which limit their potential to ensure sustainable economic growth. The article examines the features of the system of existing special tax regimes (simplifiedtaxation system, unified agricultural tax, patent taxation system, professional income tax and automated simplified taxation system). The article analyzes the problems faced by small businesses in the Russian Federation, as well as changes in the system of special tax regimes, including the reform of the simplified taxation system in 2025. It is noted that these changes primarily meet the interests of relatively large small businesses and do not take into account the needs of microenterprises with less potential for growth and limited resources. The prospects of abolishing outdated tax regimes are also being considered. Special attention is paid to the prospects for the development of an automated simplified taxation system and the formation of a basic taxation regime for small businesses based on it. A model is proposed for improving special tax regimes with the priority development of administrative regulations, including differentiated levels of rates and transition criteria for microenterprises, as well as the integration of value-added tax payment mechanisms in automatic mode.

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