Бумажный Электронный

Финансы и налоги

Author: Dmitry A. Razgonyayev
THE EVOLUTION OF TAX POLICY FOR SMALL BUSINESS SUPPORT IN THE CONTEXT OF ECONOMIC INSTABILITY

ABSTRACT
The article analyzes modern approaches and strategies for tax incentives for small businesses as a tool to overcome economic instability in Russia. It focuses on the transformation of tax regimes that facilitate the adaptation of small businesses to crisis phenomena. It considers the practices of foreign and domestic tax support, the dynamics and effectiveness of implemented measures, as well as existing problems in administration and law enforcement. Special attention is given to improving existing legislation and developing the integration of tax incentives with other forms of government support aimed at increasing investment potential, fostering innovation, and ensuring the long-term sustainability of the sector. Based on a comprehensive analysis, proposals have been developed to increase the effectiveness of tax incentives and reduce institutional risks faced by Russian small businesses
in times of uncertainty.

Key words: tax policy, tax incentives, small business, economic instability, government support, special tax regimes, tax incentives, innovations, anti-crisis regulation.