Taxation of small business in Russia: problems and ways of improvement

In modern conditions, small enterprises belong to the number of necessary elements of the country's economic system, since this sector has a significant impact on the speed of economic growth, structure and quality of gross domestic product. Small business plays an important role in the social and economic development of the society, solves tasks of ensuring employment, maintaining stability in the labor market, replenishing the market with goods and services. Tax revenue from small business is one of the main budget fillers in all countries. In this regard, the analysis of small business taxation and the identification of problems and ways for its improvement seem to be an extremely relevant issue. The article defines the role of small business in achieving the goals of social and economic development of the country as the most mobile manufacturer capable of responding quickly enough to changing consumer demands. The paper draws attention to the importance of small economic entities, and highlights the main advantages of small business functioning. The emphasis is also placed on the existing shortcomings in the work of small entrepreneurs, an analysis of the existing taxation regimes of small businesses is carried out. The authors analyze the functioning of small businesses, and provide data on the number of entrepreneurs annually ceasing their activities and the number of employees in 2019-2021. The dynamics of taxes paid under special taxation regimes is analyzed. The article focuses on problematic issues related to the taxation of small businesses and suggests ways to improve special tax regimes in order to provide support to small businesses.