The subject of the study is the peculiarities of small and medium–sized enterprises (SMEs) in achieving Russia’s national goals. The purpose of the work is to establish the role of SMEs in a dynamically changing economic reality, solving the problems of ensuring security and technological sovereignty of the state. The scientific novelty of the study consists in establishing the potential capabilities of all stakeholders (government authorities, educational and scientific organizations, business structures, the population) to create conditions for the development of SMEs and increase their contribution to the economic power of the country and the well-being of Russian families.

The information base of the research is speeches by the President of the Russian Federation, scientific publications by Russian authors, materials from official sources, and statistical data.

The article examines the consolidated positions of public authorities on the deployment of a new model of economic growth in Russia, the opinions of scientists on the organization and management of SMEs, identifies the reasons that impede the balanced development of business entities in different industries and regions of the country.

The comparison of innovative approaches to solving economic and social problems of SMEs based on the analysis of practical achievements and results of economic activity is carried out. Acceptable ways, tools and mechanisms of SME activity in achieving the national development goals of Russia have been established. The essence of social policy is revealed and acceptable ways, tools and mechanisms of systematic progress in the development of SMEs are substantiated, agreed upon by the country’s top leadership with different branches of government, science, business and civil society. Conclusions are drawn about the timeliness of consolidating production efforts and the creative potential of the business community to solve problems that persist in the work of SMEs during the phased implementation of key tasks and the achievement of strategic priorities set by the country’s top leadership to achieve national development goals.

The subject of the study is the evolution of the policy of stimulating the work of small and medium-sized enterprises (SMEs). The purpose of the work is to assess the effectiveness of SME support in modern Russia. The article highlights the main stages of the formation and development of the state policy of SME support. It is shown that at the initial stages, this policy was clearly fragmented through the use of financial instruments to support business. In modern conditions, the policy focuses on the predominant use of non-financial support tools, including information, marketing, legal support, training programs, consulting, product certification, assistance in entering enterprises into foreign markets. The role of the SME Corporation as the main coordinator of the work of regional and federal development institutions, whose work is associated with the intensive formation of infrastructure elements, is revealed. The analysis of the factors that increase the efficiency of the SME Corporation, including digitalization tools and the creation of modern digital platforms, is carried out.

It is concluded that the creation of an integrated support system for small and medium-sized businesses allows the Russian state to pursue a competent policy of increasing production capacity, identify priority areas of development, and demonstrate a high degree of flexibility in implementing a policy to stimulate the work of SMEs. The existing problems in the implementation of the SME support policy are outlined. Proposals have been put forward on the need to change the emphasis in the ongoing SME support policy and move to a new level of development policy.

The relevance of choosing small tourist towns with a population of up to 50 thousand inhabitants as research objects in terms of supporting small and medium-sized enterprises (SMEs) is explained by the difficulty of achieving financial self-sufficiency of these territorial entities. The subject of the study is the system of state support for SMEs in small tourist cities of Russia. The objectives of the work are to assess the current development of SMEs in small tourist towns, systematize measures and tools of state support for SMEs and develop proposals for their improvement. The hypothesis of the study is the assumption that small and medium-sized businesses are a catalyst for the economy of a small tourist city. The article combines the concepts of «small town», «tourist territory», «resort town», «small tourist town». As research methods, the article applied a systematic approach to the study of the characteristics of SME activities in small tourist towns, analysis of the regulatory framework, statistical analysis of the dynamics of SME performance indicators. The practical significance of the study lies in the formation of proposals based on the systematization of state support measures for SMEs in relation to small tourist towns, providing for increased transparency of information and simplified reporting on support measures provided to SMEs; stimulating local brands; improving the investment climate by reducing the complexity of business procedures through the creation of roadmaps; development of tourist clusters through participation in more global value chains; providing high-speed Internet access and promoting highspeed broadband access to it. The tax instrument is the tourist tax introduced from 2025, the introduction of which is ambiguously assessed by experts due to the fact that it will be levied from places of collective accommodation of tourists, increasing the tax burden on them and thereby causing hoteliers to leave the shadow sector.

The relevance of the study is due to the fact that small and medium-sized enterprises (SMEs) in modern conditions are an integral element of any economic system. In developed countries, it acts as a fast-growing sector of the economy, making a significant contribution to the increase in gross domestic product and performing important socio-economic functions. Creating opportunities, including financial products to support small businesses, serves to accelerate economic, social and political stability, and economic growth and accelerate scientific and technological progress. The subject of the study is the processes related to the formation of conditions for the development of financial products to support SMEs. The purpose of the work is to establish mechanisms to support entrepreneurship in Russia. The sources of information were publications by Russian and foreign scientists in the field of development of financial products for maintaining sustainable economic growth of small and medium-sized enterprises, analytical materials from rating agencies. The study examines the experience of Russia and foreign countries in the development of small business, identifies problems that hinder the development of the system of state support for small and medium-sized businesses. It is concluded that it plays an important role in the development of the country’s economy, therefore, the creation of favorable financial conditions for it contributes to the achievement of the goals of the state and society, which are expressed in the constant improvement of the standard of living of the population and ensuring social justice in society.

The subjects of the study are farms and rural cooperatives as the basis for the economic development of rural areas. The purpose of the work is to determine the priorities of the state in the implementation of support for farms and rural cooperation in Russia. The article presents the results of state support for farms and rural cooperatives. The potential of the state program for financing infrastructure and the quality of rural life to ensure an increase in the commissioning of comfortable housing in rural areas and the construction and reconstruction of rural tourism facilities by 2030 has been assessed. It has been established that the full-fledged development of rural cooperation in Russia is hindered by contradictions in legislation, the high cost of credit resources associated with an increase in the debt of agricultural organizations to banks and credit cooperatives. The reasons for the lack of prestige of agricultural work among young people due to hard physical labor, low incomes and high cost of credit resources are determined. As a result, there is a lack of high hopes for the growth of the rural population by 2030.

Conclusions are drawn about the need to continue state support for farming and rural cooperation in order to preserve the existing share of the rural population of Russia and implement the social mission of the cooperative movement.

The subject of the study is the system of economic relations that develop in the process of introducing partner financing into the practice of Russian credit and non–credit financial organizations based on foreign experience and regulatory frameworks to ensure and expand support for small and medium-sized businesses and the development of the financial and banking sectors of the economy. The purpose of the work is to assess the possibilities of applying foreign experience of Islamic finance in the activities of Russian credit and non–credit financial organizations and analyze the legal regulation of the conditions for the development of partner financing to support small and medium-sized businesses and formulate proposals on this basis to improve the economic and legal conditions for the development of partner financing of small and medium-sized businesses by organizations of the banking and financial systems of the Russian Federation. It is concluded that the introduction of partner financing into the Russian practice of banking and financial services can become an important stage for expanding financial instruments to attract new investors and developing economic relations with the countries of the Islamic world, provided compliance with international standards is ensured.

The subject of the study is to identify trends in the use of anti — crisis management tools for small and medium-sized businesses (SMEs). The purpose of the work is to establish ways to improve the tools of anti — crisis management of SMEs. The relevance of this study is due to the fact that in the current macroeconomic conditions it is necessary to develop the conceptual foundations of anti-crisis management of entrepreneurship, corresponding to the peculiarities of state regulation, the tasks of strategic development of the country’s economy. Despite the importance of entrepreneurship in the socio-economic development of regions, instruments for their support and regulation are in the process of formation, since existing institutions are limited by financial and economic potential, legislation, and the specifics of the activities of small and medium-sized enterprises (SMEs) due to insufficient transparency and the availability of their own assets. The paper identifies the potential for the development of anti-crisis management tools for SMEs, based on the analysis of key indicators of resource efficiency and the capabilities of the external institutional environment. The research methods are systematic, situational and comparative analysis, a method of modeling socio-economic and managerial processes. A system of anti-crisis management tools for SMEs has been developed, combining the continuity of goals and objectives of the state strategy for socio-economic development of the Russian Federation with the internal resources of business entities. Conclusions are drawn that the effectiveness of anti-crisis management tools for entrepreneurship should be provided by the institutional environment and the internal resource potential of the business unit, which should adapt and adapt to changes depending on the management, production, financial and other capabilities of SMEs.

The subject of the study is the contours of possible business development after the lifting of restrictions currently caused by the sanctions policy of Western countries and the high interest rate on loans introduced by the Bank of Russia. The possibilities of spatial resources are shown, the use of which in the strategic development of the country allows minimizing the costs of the legacy of Russia’s transition to market relations. The purpose of the work is to establish the hidden potential of the business sector, which can reconfigure the economic structure of the country. The possibilities of spatial resources as factors of economic development at the present stage of the global financial and economic crisis are demonstrated. It is established that the very formulation of the question of the need to use spatial resources in the country’s economy is, to a certain extent, an indicator of the imperative nature of their use. The article notes that for the successful completion of the formation of the entrepreneurial sector as a factor in the development of the country’s economy, a change is required not only in the style, but also in the paradigm of public administration in relation to small businesses, which should not develop in parallel with the activities of state and municipal structures, but be the object of their daily routine work. It is concluded that entrepreneurship is capable of changing the very geography of the country’s productive forces, raising small businesses through the use of spatial resources to a fundamentally new level, contributing to their development of a modern technical and technological structure and transforming in many ways the very essence of entrepreneurship.

The subject of the study is the development of the Arctic and the reindustrialization of the old — developed regions of Russia, which increase the transport and environmental burden on the population. To reduce it, it is necessary to harmonize the interaction of economic entities and the population through the implementation of socially oriented measures through investments in the framework of public-private partnership (PPP), in which small and medium-sized businesses participate. The purpose of the work is to develop procedures, models and algorithms for planning socially significant events, taking into account PPP.

The result of the work was the creation of a procedure for planning socially significant events, including the implementation of an iterative process to ensure that the allocated investments correspond to the period of implementation of a set of established activities; following an economic and mathematical model for forming a schedule of activities, taking into account limited investments and a model for determining the optimal equity participation of each of the co-investors in the implementation of activities. To create a schedule for the implementation of events, a step-by-step algorithm for their sequential assignment is given, which has been successfully applied to solving problems of large dimension. In order to find the optimal equity participation of coinvestors in ensuring investments, an algorithm is proposed that provides a solution to this problem with a priori specified accuracy.

Conclusions are drawn that the proposed procedure for planning socially significant events, the models formed and the algorithms given in the article can be applied in a complex or locally with an unlimited number of co-investors and ongoing events.

The activities of small and medium-sized businesses are the object of state support in all countries of the world, especially in developing countries, whose economic situation has been shaken as a result of a complex of external shocks due to the coronavirus pandemic and geopolitical instability. The subject of the study is measures of state support for small and medium — sized enterprises (SMEs) in Russia and abroad. The purpose of the work is to identify promising areas of state support for small businesses in the context of modern trends in the development of the world economy. The article examines the problems of modern small and medium-sized businesses in countries with different levels of economic development and highlights the most promising of them. The influence of modern economic trends on the prospects for the development of small and medium-sized enterprises in countries with different income levels and possible measures to offset the negative consequences for countries with a low level of economic development are analyzed. The impact of economic and political instability on small businesses in developing countries has been studied. The main directions of state support for small and medium-sized enterprises in Russia are presented. Conclusions are drawn about the need to stimulate and comprehensively support the activities of SMEs by the state, especially in relation to companies focused on exporting their products to the international market.

The subject of the study is the impact of tax instruments on the development of the financial services market and its transformation. The purpose of the work is to establish the specifics of the functioning of tax instruments in the context of new organizational forms of economic relations in the financial services market — ecosystems and digital platforms. The article focuses on identifying ways to improve the mechanism of interaction between ecosystems of Russian banks and structures of the Federal Tax Service of Russia within the framework of tax monitoring and proactive tax administration, since the development of the latter depends on the quality and timeliness of information provided to tax authorities by banking institutions participating in ecosystems on a number of client transactions necessary for calculating taxes, tax deductions and preferences for subjects of small and medium-sized businesses. The need to increase the list and composition of information provided by taxpayers has been identified. Modern trends in the development of tax monitoring through the creation and implementation of the subsystem “Tax monitoring” of the AIS “Tax‑3” system; formalization of the description of control procedures by the tax office are considered. The emphasis is placed on the difference in the level of technical support for taxpayers and territorial divisions of the Federal Tax Service of Russia. An assessment is given of the expediency of expanding the membership of the tax monitoring system by gradually reducing the cost threshold, compliance with which is mandatory for a taxpayer to enter the tax monitoring regime, as well as expanding the categorical approach to monitoring participants (for example, through the use of the mechanism of the agreement on the protection and promotion of investments). The conclusion is made about the bilateral nature of the interaction between ecosystems (platforms) and tax authorities, which made it possible to create a single digital methodological model based on the formalization of the description of control procedures and their binding to articles of the Tax Code of the Russian Federation.

The subject of the study is the state of small and medium — sized businesses in the context of the current need for fair taxation. The purpose of the work is to reveal the essence and regional peculiarities of taxation of small and medium-sized businesses in order to identify through the use of risk-based approaches to establishing possible reserves for the growth of the Russian economy. The characteristics of small and medium-sized businesses and the types of taxation systems they use are analyzed. The volumes of collected tax payments, benefits provided, and added value created in the regions of activity of small and medium-sized businesses are compared. The reserves of economic growth are presented, taking into account the national program goals for the development of small and medium-sized businesses and regional preferences. The essence of taxation of small and medium-sized businesses in modern conditions of economic development and the expected consequences of business tax reform are determined. It is concluded that it is necessary to ensure the sustainable and high-quality development of small and medium-sized businesses and the payback of tax preferences provided to them through value addition, productivity growth, ensuring average sales income per employee and extending the period of entrepreneurial and investment activity.

The subject of the study is the possibility to limit cash settlement in certain areas of business on the example of the Kyrgyz Republic. The purpose of the study is to summarize the best practices aimed at solving the problem of reducing the level of tax evasion using cash settlements. Cash settlements carry the greatest risks of tax evasion due to the complexity of controlling such cash flows, unlike cashless settlements, which, despite their disadvantages and gray areas, are not only much more transparent, but also subject to control, and therefore treatment (up to blocking).

Due to the lack of practical and theoretical research by scientists in the field of legal regulation of revenue accounting control, in addition to improving the tools of tax administration in the Kyrgyz Republic, the authors propose and justify the need to increase the share of cashless settlements by prohibiting payments in cash for an amount exceeding the threshold.

The proposed changes to the regulatory framework correspond to both the best practices typical of foreign experience and the specifics of the business environment in the Kyrgyz Republic.

The article concludes that the result of the implementation of the proposed directions will be the whitewashing of the sphere of settlements, since the latter will be carried out through the country’s payment system, which will simplify the control of cash flows and, consequently, the formation of the taxpayer’s tax base.

The subject of the study is the improvement of tax administration in the context of new economic forms of investment and settlements. The purpose of the work is to form a stable structure of interaction between taxpayers and tax authorities, based on ensuring compliance with the principles of accessibility, clarity and simplicity in order to increase the receipt of taxes and fees into the country’s budget system and simplify the process of taxpayers fulfilling their obligations. The need to improve the tax administration of cryptocurrencies by modifying the processes of interaction between taxpayers, tax and other authorities has been established.

A model of interaction and regulation of transactions with cryptocurrency is proposed, which minimizes the financial and resource participation of the state apparatus and ensures minimal participation of investors in the calculation and payment of taxes and fees, shifting responsibility for tax offenses to operators in the form of credit institutions, exchanges, and other accredited organizations in Russia that carry out these operations by integrating part of them functions, which will lead to a reduction in negative factors, due to the lack of elaboration of legislative norms, it will reduce the burden on tax administration authorities and simplify the payment of taxes for taxpayers.

Conclusions are drawn about the need to regulate transactions with such a financial instrument as cryptocurrency at the legislative level and improve tax administration at the level of tax and other authorities to ensure budget filling.

The relevance of the article is due to the large-scale development of digital commerce, as well as the fact that the purchase and sale of goods and services is one of the locomotives of the economic development of any modern state. Nevertheless, digital trade can, under certain conditions, not only stimulate, but also slow down the economic development of both the country as a whole and its individual regions. The regulatory legal regulation of trade activities is designed to stop the negative consequences of the development of digital commerce and stimulate its positive impact on the domestic economy. Such incentives are especially relevant for achieving Russia’s national development goals in the context of large-scale sanctions pressure. Increasing the effectiveness of this incentive is possible based on the analysis and implementation of relevant foreign experience in Russia. The subject of the study is the experience of regulatory legal regulation of trade using digital trading formats. The purpose of the work is to identify, based on the analysis of the legislation of six foreign countries, its features useful for implementation into Russian legislation. As a result of the research, a list of national features of foreign legislation regulating digital trade that are promising for implementation in Russia has been formed. The paper concludes that it is necessary to maintain a balance between limiting the market power of digital platforms and using their activities as a locomotive for the development of the national economy.

The subjects of discussion at the XVI International Symposium “Theory and Practice of Tax Reforms”, held from June 30 to July 7, 2024 in the cities of Tyumen and Tobolsk on the basis of Tyumen State University, were theoretical and practical aspects of the formation and use of preferential taxation of legal entities and individuals. It was attended by 80 scientists representing tax schools of 38 universities from 21 cities of three countries (Russia, Belarus, Azerbaijan). The symposium was organized by Tyumen State University, Ural Federal University named after the first President of Russia B. N. Yeltsin, St. Petersburg State University, Financial University under the Government of the Russian Federation, Belarusian State University of Economics, Institute of Economic Strategies of the Chinese Academy of Social Sciences, Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan. The objectives of the symposium are to discuss current problems of reforming tax systems, to develop new theoretical and methodological approaches to the theory and policy of taxation, as well as to form creative teams to conduct joint tax research. Within the framework of the symposium, a plenary session, four thematic sections, and advanced training of participants were held. They examined the theoretical and practical aspects of improving preferential taxation and the implementation of tax tools in the context of improving the effectiveness of tax policy.