Improving the Taxation System for Small and Medium-Sized Businesses

As a part of the national project “Small and medium-sized enterprises” it is necessary to significantly increase participation of small and medium-sized businesses in the country's economy by 2024 in Russia. But the changes in tax legislation that have been carried out in the state within the past two years have the opposite effect, according to the expert community. To achieve the required indicators, it is necessary to offer a qualitatively different approach to taxation of small and medium-sized enterprises. It is the search and assessment of mechanisms for improving the tax system this study is devoted to. For these purposes, the theoretical and legal foundations of taxation regimes in Russia were studied, world experience in taxation of small businesses was considered, the mechanisms were analyzed and the practice of using special regimes was assessed, the possible consequences of recent changes in the tax system were identified, ways of solving problems were proposed and the possibilities of implementing these recommendations were predicted. The research results can be useful for developing a strategy for supporting small and medium-sized enterprises in terms of taxation and to achieve the main indicators of the national project eventually.