Subject The article discusses the issues of simplified taxation system application within the Commonwealth of Independent States. Objectives The paper aims to summarize the experience in the application of the simplified system of taxation for small and medium-sized businesses in the CIS countries. Methods Using empirical methods of knowledge, we studied special tax regimes for small and medium-sized businesses. Results We identified similarities and differences, advantages and disadvantages of the tax legislation of the Russian Federation and the CIS countries, relating to the simplified system of taxation. We provide comparative characteristics of major elements of the simplified taxation, and recommendations for improving the Russian laws in relation to the application of the simplified system of taxation, taking into account the experience of the CIS countries. Relevance The proposals of the article can be used by representative and executive authorities at different levels in the development of changes in the tax legislation of special tax regimes and in the learning process, as well.
Keywords: special tax regime, simplified taxation system, laws, small business
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