SPECIAL TAX REGIMES AND THEIR USE BY SMALL BUSINESSES
The article discusses the tax payments of small businesses and individual entrepreneurs applying special tax regimes (CHP). Also analyzed the indicators characterizing the payment of taxes per taxpayer for each type of CHP separately for small businesses and individual entrepreneurs. The author estimates the distribution of the single tax payments between budgets in accordance with current regulations. The author separately considers the possibility of scientific analysis of small business development trends in anticipation of the transfer of Russian Federal Tax Service responsibilities and powers of the Unified State Register of small and medium-sized businesses.