Approaches to Choosing the Most Favorable Taxation System for Small Business

The article discusses the current problems that arise when choosing the most favorable taxation system for small businesses in the Russian Federation. The analysis focuses on the key methods used to select the most advantageous taxation system, as well as a comparative analysis of the current special tax regimes in Russia. Additionally, the article simulates a taxpayer's situation to demonstrate the benefits of choosing a specific tax regime compared to the general taxation system. The conducted study of the simulated parameters resulted in obtaining initial data for the management of the selection of a special tax regime in accordance with the taxpayer's field and helped to determine the level of necessity of switching from the general system to the simplified one.