Tax disputes regarding special tax regimes

One of the main methods of supporting small business in Russia is to reduce the tax burden. However, tax authorities do not fully protect the interests of entrepreneurs. Statistics on tax disputes in the Khanty-Mansi Autonomous Okrug-Ugra and Russia are presented. The most frequent types of tax disputes regarding the application of special tax regimes are considered. Judicial practice on them was studied. As a result, the advantages and disadvantages of the pre-trial and judicial method of resolving tax disputes are determined.