The effectiveness of special tax regimes for small businesses in Russia in the context of modern economic challenges is analyzed. The article examines the simplified taxation system (STS), the patent taxation system (PSN) and the professional income tax (NAP), their role in supporting small businesses and ensuring fiscal sustainability of the state. Based on statistical data from the Federal Tax Service for 2018–2024, growth trends, problems and prospects for regime modernization have been identified. Special attention is paid to the theoretical aspects of tax policy, issues of interaction with the VAT system, digitalization of administration and improvement of tax literacy of entrepreneurs, taking into account global and national economic trends.
special tax regimes, small business, simplified taxation system, patent taxation system, professional income tax
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