Evaluating the effectiveness of the special tax regime as a UTII: regional practice

Abstract. The article is devoted to assessing the effectiveness of a special tax regime in the form of a single tax on imputed income for small businesses. It revealed its advantages, proven effective in comparison with the general regime of taxation on the example of small businesses engaged in wholesale and retail trade. Identify options for opportunistic behavior of small enterprises within the framework of a unified tax on imputed income. Calculations of tax payments to the budget in the legal conduct of business and opportunistic behavior. It analyzes the regional practice of a single tax on imputed income on the example of the Penza region. The evaluation of prospects for a special tax regime in Russia.