Tax policy as a tool for the development of small and medium businesses in the Kaliningrad region

In this article, the tax policy of the Kaliningrad region has changed, which includes the implementation of socio-economic tasks. Also in the article, preference is given to professional income, which is not mandatory, but makes it possible to receive legal additional income with the payment of tax. Thanks to the project "Small and Medium Enterprises" and the introduction of a tax on a self-employed citizen, it allows the subject to receive additional income to the budget. Also considered are new incentives for the self-employed, which are built comprehensively with the help of material support from both the state and the region.