Problems of implementation of tax policy in relation to small businesses and ways to solve them

This article explores the current problems associated with the use of tax regulation tools in relation to small businesses in Russia. In the context of an unstable socio-economic one of the directions of diversification of the economy is the revitalization of the activities of small businesses through the use of stimulating instruments within the framework of the state tax policy. The purpose of the study is to analyze the problems of implementing tax policy in relation to small businesses in Russia. Based on the results of the study, a number of measures have been proposed that will improve the sustainability of the financial and economic activities of small businesses in the region, develop social responsibility and attract investors.