Taxation: special tax regimes

Small and medium-sized enterprises (hereinafter referred to as SMEs) have been proving their direct influence on the stability of the economy for decades. Tax incentives, as part of government financial support, are one of the most effective ways to provide assistance to SMEs through various taxation systems. The purpose of this article is to review each of the existing taxation systems, criteria and restrictions on their application, and identify advantages and disadvantages in the process of use by small businesses. In conclusion, measures are proposed for the development of small and medium-sized businesses in Russia, as well as recommendations for optimizing tax regimes in order to ease the tax burden.