METHODICAL INSTRUMENTS OF STATE TAX REGULATION OF DEVELOPMENT OF SMALL AND MEDIUM BUSINESSES IN RUSSIA

The article considers the features of the sector of small and medium businesses as an object of state tax regulation. The functions of state tax regulation are implemented not only in the level of mobilization of taxes and ensuring the country's expenses. Its effectiveness is also manifested in the impact on the economic situation, ensuring the country's GDP growth, profitability, and business development, especially in small forms, and the growth of the welfare of the population. A study of the effectiveness of state tax regulation of the development of small and medium-sized enterprises necessitates the consideration of the identification features of this sector as an object of regulation, justification why it is isolated from the totality of regulatory objects.