Problems and directions of improvement of special tax regimes

Taxes are the main tool to stimulate and regulate any sector of the economy. Currently, 2 main functions of the tax are implemented: fiscal and regulatory (manifested through the mechanism of tax benefits, special tax regimes aimed at developing small and medium-sized businesses). Through special tax regimes, an enabling sub-function of the regulatory tax function is implemented. The extent of this function is determined by the share of taxes in GDP. Today, small and medium-sized businesses in Russia are significantly inferior to developed foreign countries, particularly in terms of GDP (in Russia 21.0%, abroad - more than 50%). This is the relevance of the chosen topic of research. Subject of study is taxation within the framework of special tax regimes. The object of research is the tax system of the Russian Federation. The objective of the study is to examine the problems and directions of improvement of individual tax regimes on the basis of an analysis carried out of each individual tax in the system of special tax regimes. The study uses common methods: analysis, synthesis, generalization, grouping, comparison, tabulation, etc. The study is based on normative acts of the Government of the Russian Federation, data of Rosstat, report of FNS on tax base and structure of assessments under special tax regimes, etc. In the article special tax regimes are considered systematically, in their development, changes introduced into the legislation on taxation of small and mediumsized enterprises. The study found that every tax paid under special tax regimes has both advantages and disadvantages, which makes it necessary to further improve them.

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