Keyword: «special tax regimes»

The article examines the current challenges and opportunities for the development of the patent system of taxation for small businesses, taking into account regional peculiarities in the Central Federal district of Russia. Presents an analysis of the establishment of potential annual income, taking into account various factors in the regions of the Central Federal district with the aim of stimulating the development of certain types of entrepreneurial.

The article provides a comparative description of the existing Russian special tax regimes. The dynamics of income tax from legal entities and individual entrepreneurs applies special tax regimes. The problems of TSR are discussed and perspectives are estimated.

The article presents theoretical aspects of tax policy. The article discusses new approaches to the calculation and collection of major taxes, and the application of special tax regimes in the Russian Federation for the period 2017-2020.