Advantages of using USN, new nuances

The article considers the simplified taxation system and its objects. It is emphasized that one of the important factors influencing the development of entrepreneurship on the part of the state is the preferential tax regime. The article presents the advantages of the application, the changes made to the application of this taxation system. The problem lies in the need to support and develop small businesses. The progressive movement of small business has become a factor in promoting competition, developing market relations, facilitating the structural restructuring of the economy, attracting personal funds of the population for the development of production, creating additional jobs, forming a social stratum of owners (middle class) and others.