Selection and Justification of the Optimal Taxation Regime for Small- and Medium-sized Businesses

The relevance of supporting small and medium-sized businesses, both under general and the crisis conditions of recent years in Russia, is confirmed by the persistence of its insufficient level of development: The number of small enterprises per 1.000 people in the country remains below the global average. One of the tools for such support can be the use of special tax regimes, and the state is responsible for both carefully developing the requirements for them, fixed by law, and facilitating the process for entrepreneurs in choosing the best opportunities for their specific situations. This article is devoted to the consideration of the problems, accessibility, advantages, and disadvantages of the special tax regimes used in the Russian Federation, as well as regimes that have recently been canceled and are only being introduced on an experimental basis. The author made a general conclusion about the importance of special tax regimes for both the development and spread of medium-, small- and micro-businesses, and their impact on the economic results achieved by these types of companies. Further legislative activity is required to bring the legal norms, information needs, and economic opportunities of small companies and individual entrepreneurs in line.