Keyword: «taxation system»

The authors studied the tax system of the Russian Federation, described its structure, levels of impact. The analysis revealed the main problems in the current tax system in Russia. On the basis of the studies carried out, the authors identified the main directions that contribute to the correction of existing problems in the organization of the tax system, which will contribute not only to solving the identified problems, but also to the further development of the tax system in Russia.

The small and medium-sized business sector is a universal tool for solving many social and economic problems, therefore, without creating conditions for the further development of small business, the risk of «loss» of such an important sector for the national economy increases. In this regard, the reduction of the tax burden, the possibility of obtaining bank loans at a small percentage, simplification of taxation, accounting and reporting are priority areas of state policy designed to serve as an incentive to improve the conditions for the functioning and further development of the small business sector. This article is devoted to identifying the most effective mechanisms for supporting small and medium-sized businesses on the territory of the Russian Federation in order to achieve sustainable socio-economic development at the national level.