Taxation of small business in Russia: specificity, problems and development priorities

The article discusses the taxation systems that are currently used by small businesses, their advantages and disadvantages, the possibility of application in various sectors of the economy, which are traditional areas of small business. The problems of applying the general system of taxation, as well as its advantages are considered. An analysis of the advantages of a simplified taxation system was carried out. The tax breaks introduced by the state to reduce the pressure of the consequences of the deteriorating economic situation in the country and sanctions have been studied.