Analysis of special tax regimes for small business at a modern stage and prospects for their development

Reforming the tax system and reorienting the tax policy of Russia to reduce and optimize the tax burden on small businesses, actualize the need to analyze the current mechanism for taxing small businesses under special tax regimes as tools to reduce, among other things, the administrative burden. The result of the study is the systematization of the key shortcomings of the current tax legislation that impedes the disclosure of the regulatory potential of special tax regimes. The necessity of expanding the circle of subjects of the Russian Federation for the introduction of a tax on professional income for self-employed citizens is substantiated.