Subject. This article analyzes the simplified tax systems (STS) in Russia and developed foreign countries. Objectives. The article aims to identify ways to improve the Russian STS for the development of small and medium-sized enterprises (SMEs). Methods. For the study, I used the methods of analysis, and the general scientific approaches and methods. Results. The article identifies the imperfections of the STS that hinder the successful stimulation of SMEs, and many of which are not available at the international level. Conclusions and Relevance. The existing problems prove that the STS mechanisms require improvement, taking into account international experience in order to more effectively stimulate the activities of SMEs. The results of the study can be used by the Federal Tax Service of Russia in the development of the regulatory framework governing the STS for SMEs, as well as by employees of universities and the tax service.
Keywords: special tax regime, simplified taxation system, tax burden, small and medium-sized businesses
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