Basics of business taxation in Russia

The article discusses the importance of studying the fundamentals of taxation, the purpose of which is to form a comprehensive understanding of the fundamentals of business taxation in Russia in order to identify areas for further improvement of tax legislation. The focus is on the key taxation systems and their impact on entrepreneurial activity. The practices of choosing and applying general and special tax regimes are considered, the advantages of using special regimes at the initial stages of business activity are emphasized. Using the methods of comparative analysis, statistical research and expert assessments of reporting data, a stable trend was found to increase tax revenues from the use of special regimes to reduce the tax burden on the most popular types of business activity. Under the influence of changes in taxation principles and uneven distribution of the tax burden, the loss of significance of tax fairness is noted. The changes in tax legislation, problems and prospects of taxation in modern economic conditions are analyzed, requiring an increase in tax revenues to budgets at various levels. The main attention is paid to the practical aspects of applying tax rules and their impact on sustainable business development through monitoring the tax burden, since its reduction allows directing the saved funds to business development. In conclusion, a conclusion is drawn confirming the need for further improvement of tax legislation in creating a favorable tax environment that promotes the development of business and the economy as a whole.