Changes or cancellation of special tax regimes in the Russian Federation

To date, the Russian tax system is not the first year of acute question of the abolition or preservation of special tax regimes. Therefore, against the background of this problem, this scientific article presents and discusses in detail all types of special tax regimes for legal entities and individual entrepreneurs. In the course of writing this scientific article, serious shortcomings and significant advantages of each of the special tax regimes were identified and analyzed separately, as well as the prospects for the nearest development of the tax system in this area.