THE EFFECTIVENESS OF THE APPLICATION OF SPECIAL TAX REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Author(s): Sadykov M.A., Suptelo N.P.

Rubric: Economics of sustainable development

DOI: 10.21777/2587-554X-2023-1-53-60

Release: 2023-1 (44)

Pages: 53-60

Keywords: special tax regime, small and medium-sized enterprises, SMEs

Annotation: The article describes the consequences of state support for the system of small and medium-sized businesses. In the Russian economy, the problem of small business development has remained extremely relevant for many years. The article analyzes the results of the introduction of special tax regimes both from the point of view of the development of small and medium-sized enterprises (SMEs) and from the standpoint of the fiscal system of the state. Using the methods of statistical analysis, synthesis, systematization, the authors of this article conducted a study of the reaction of SMEs to the introduction of preferential tax regimes. As a result, special tax regimes that are popular and unpopular among SMEs have been identified. The share of revenues from the application of special tax regimes to the budget has been determined. The authors propose their own system of indicators of the effectiveness of tax support for small businesses: the structure of SMEs; tax burden, receipts of tax payments to the budget. The analysis of statistical tax reporting forms allowed the authors to identify the dynamics of the reaction of small and medium-sized businesses to the introduced special tax regimes through the analysis of the above indicators and to determine the effectiveness of the state policy of SME support in terms of its tax support.

Bibliography: Sadykov M.A., Suptelo N.P. THE EFFECTIVENESS OF THE APPLICATION OF SPECIAL TAX REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES // Economics and Management. – 2023. – № 1 (44). – С. 53-60. doi: 10.21777/2587-554X-2023-1-53-60