The concept and role of special tax regimes in the taxation system in the Russian Federation

Under the conditions of the global economic crisis and limited budget resources the issues of small business stimulation by means of tax regulation which, on the one hand, does not imply any budget resources investments, and, on the other hand, ensure the fiscal effect of their application, gain particular importance. In this regard, the article is intended to scrutinize the fiscal role and regulating meaning of special tax regimes to small business development. On the basis of the synthesis of the existing notions of a special tax regime, its essential features which is a system of tax regulation measures, are justified. The authors definition is also offered. The parameters of special tax regimes are schematically defined; the consequences of their application to the Russian economy are considered. The dynamics of the main indicators of small and medium businesses performance is given. Certain improvements intended for special tax regimes application practice in Russia are offered.