Subject. This article discusses special tax regimes as well as the new subsidized tax regime. Objectives. The article aims to determine the content of the subsidized tax regime. Methods. For the study, I used the methods of analysis, synthesis, and analogy. Results. The article highlights the advantages and disadvantages of the subsidized tax regime, reveals its peculiarities, and presents the tools and elements of subsidizing the subsidized tax regime. Relevance. The content of the new subsidized tax regime can be used by the authorities when developing measures to stimulate small and medium-sized businesses.
Keywords: special tax treatments, small and medium-sized enterprises, subsidized tax regime
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