Peculiarities of tax accounting application of special tax regimes enterprises small and medium businesses

In this paper reveals the tools of tax regulation, aimed at the financial support of small and medium-sized businesses. It was determined that of course for economic operators and fair taxation - is the main goal of tax policy. Small and medium business, as the most active subject of the economy, from one side, and the least protected, from the other, is strongly affected by changes in tax legislation. One way to simplify the accounting of tax accruals and payments, as well as reducing the number of taxes, is the transition of small and medium-sized businesses to special tax regimes.