Assessment of the economic and social efficiency of tax investment of small and medium-sized businesses

The article summarizes and presents the results of an economic assessment of the effectiveness of the tax investment mechanism proposed for use as an alternative means of supporting small and medium-sized businesses in unstable financial conditions or during a crisis when the business sector especially needs support from the state. The place of the tax investment mechanism in the system of tax benefits provided for by tax legislation is determined, its main features and characteristics are highlighted. In order to assess the feasibility of this mechanism, to determine its socio-economic results and limitations of application in relation to small or medium-sized businesses, a conditional situation is modeled and the main performance indicators are calculated