Influence of special tax regimes on the activities of small and medium-sized businesses

The article deals with the dynamics of the development of small and medium-sized businesses in the Russian Federation (2010-2015). The research defines tax exemptions and preferences, meant for activity stimulation of small and medium-sized businesses. The paper analyzes advantages and disadvantages of introducing tax exemptions, including implementation of special tax regimes by the subjects of taxation. The author provides recommendations on elimination of the revealed disadvantages, identifies measures aimed at increasing tax revenues for the treasury and effective performance of the tax control system.