Improving the Application of Special Tax Regimes in the Region

Abstract

The article reflects the currently existing problems of taxation and considers the basis for the application of special tax regimes. The dynamics of tax revenues on the territory of the Kurgan region, in particular within the framework of special tax regimes operating in the region, is studied. There was a decrease in tax revenues to the consolidated budget of the region and a reduction in the number of taxpayers. The problems of application of the most popular special tax regimes in the region, such as the simplified tax system, the unified tax on imputed income, the patent tax system, are revealed. Recommendations for improving the application of special tax regimes by increasing the validity of the tax payments and reduce the tax burden to stimulate the development of small businesses, reducing the share of shadow economy, increase the tax base and number of taxpayers by increasing tax revenues to the consolidated budget of the region. Keywords—taxes, taxation, special tax regimes, small business, economic growth.