The subject of the study is small and medium-sized entrepreneurship, which provides a solution to the problem of employment, creating a competitive environment, introducing innovations through the use of a set of tax instruments to stimulate the development of small and medium-sized businesses, as well as entrepreneurial initiatives. The purpose of the work is to establish the possibilities of applying special tax regimes to solve a set of tasks set out in the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative". It is determined that small business will always need comprehensive support from the state. On the basis of a retrospective analysis of special tax regimes, a variety of tax tools for solving established tasks has been revealed. It is revealed that the dynamism of economic life, the use of new information technologies in the field of tax administration require expanding the capabilities of special tax regimes. An initiative has been put forward to expand the application of the zero tax rate for newly registered entrepreneurs within the simplified and patent taxation systems by including the sphere of urban improvement, scientific and technological sphere and ecology. The author's classification of tax instruments according to five criteria is proposed. It is concluded that in order to increase the effectiveness of tax incentives, an important role is played by the introduction of tax preferences for participants of the small business ecosystem, which will not only reduce the cost of their services, but also expand the range of services offered, differentiate the conditions for granting grants, loans, insurance products.
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L.I. Goncharenko (2022) studied this question.