Tax incentives for entrepreneurial activity

This article is devoted to the study of the tax system as a tool to stimulate entrepreneurial activity. Today, it is through the tax burden that the future of any business activity is determined, which serves as a key engine of economic growth in any country. In the course of the study, statistical and humanitarian analysis methods were used to determine the dynamics of key indicators of entrepreneurial activity and tax revenues in Russia. It has also been established that tax incentive instruments have a positive impact on the growth of the number of enterprises and their profitability, through the analysis of indicators of small and medium-sized enterprises.