Characteristics of the modern national tax policy for business in the Russian Federation
<b>Subject</b> This article discusses the issues of taxation of business in the Russian Federation and its priorities development for the current and long terms. <b>Objectives</b> The article aims to analyze the effectiveness of the implemented methodology of tax regulation of entrepreneurship, including medium-sized, small- and micro-enterprises in the context of regulatory innovations in the tax sphere in the Russian Federation. <b>Methods</b> For the study, I used the methods of comparative, subject and object analyses, statistics grouping, and a literature overview approach. <b>Results</b> The article describes certain effects of the tax allowance project implementation for self-employed workers in the pilot areas at the end of the first quarter of 2019. <b>Conclusions</b> The article concludes that if the experiment introducing a professional income tax gets success, residents of other regions of the country will also be able to take advantage of this tax treatment.