In the Russian Federation, as in many other countries, special tax regimes are in place to reduce the tax and administrative burden on small and medium-sized businesses. However, the growing budget deficit in recent years, the potential for using special tax regimes for tax optimization and evasion, and general trends aimed at equalizing taxation across all economic entities, taking into account the need to improve tax control, all compel reform of these special tax regimes. Significant changes to these special tax regimes were introduced in 2025-2026, the specifics of which are discussed in this article. The purpose of this article is to present the current practice and challenges of applying special tax regimes for small and medium-sized businesses in the Russian Federation. This article analyzes indicators related to the application of special tax regimes in Russia in recent years, changes in the tax burden in connection with the ongoing reforms, and business attitudes toward these tax reforms.
Суглобов et al. (Thu,) studied this question.