Analysis of the use of special tax regimes in the Yaroslavl region

Small and Medium Business play an important role in economics. This sector can contribute to the development of the economy through the creation of new jobs, specialization in various sectors of the economy, and the use of local sources of resources. However, now small and medium-sized businesses possess a small market share. In the article, the author analyzed the state of taxation of small and medium enterprises in the Yaroslavl region. In particular, the main performance indicators of small and medium-sized enterprises, such as the number of taxpayers, the turnover of enterprises for 2016-2018, were analyzed, as well as an analysis of tax revenues and debt to the budget in the Yaroslavl region. The purpose of the study is to analyze the main indicators of small businesses and their taxation in one of the regions of Russia - Yaroslavl region.