Formation and development of modern Russian system of taxation of small businesses: special tax regimes

The article analyzes a system of taxation of small businesses. It is pointed out that the problem of tax evasion is directly related to the imperfect system of taxation. The formation of the taxation system in the former Soviet space has been studied. The special tax regimes used by small businesses have been analyzed. The detailed analysis of change in simplified tax system, single tax on imputed income for certain activities, the simplified tax system based on the patent and the patent system of taxation have been made. It has been revealed that the most popular of the five special tax regimes are: the simplified tax system, the patent system of taxation and payment of the single tax on imputed income for certain activities.