The procedure for choosing the tax regime for small businesses

Аbstract. The article analyzes the features of choosing the optimal taxation regime for small businesses in Russia. The key criteria influencing the choice are considered: the amount of income and expenses, the possibility of cost confirmation, regional specifics, the number of employees and vehicles. The main tax regimes are described, including the general, simplified, patent systems, the unified agricultural tax and the tax on professional income. Their advantages, disadvantages and conditions of use are highlighted. Special attention is paid to the procedures of transition between regimes and related legislative nuances. The conclusions of the article emphasize the importance of a thorough analysis of tax conditions to improve business efficiency.