Abstract: The subject of the study is the mechanism of tax support for small businesses from the perspective of successful adaptation of taxpayers of southwestern subjects to the tax conditions of the Russian Federation. The paper examines the peculiarities of taxation of small businesses in the Donetsk and Lugansk People's Republics, Zaporizhia and Kherson regions, identifies some specific features of the development of small business in regions with high-risk conditions of activity. The hypothesis is formulated that changes in tax legislation regarding the simplified taxation system, which come into force on 1.01.2025, may be extremely negative for the absolute majority of taxpayers in the analyzed regions. The author focuses on the need to introduce temporary norms aimed at maintaining the level of tax burden of small businesses, even in conditions of low budget provision of new subjects of the Russian Federation, along with traditional methods of scientific analysis, such methods as a retrospective analysis of the development of small businesses; analysis of forms of statistical tax reporting of the Federal Tax Service of Russia; elements of the modeling method – for forecasting the performance indicators of taxpayers and the tax burden in the event of changes in tax legislation In the course of the study, the following tasks were solved and the relevant conclusions were formulated:
- the dynamics of the number of small businesses in the southwestern regions of the Russian Federation is analyzed; it is determined that the growth rate of the number of taxpayers significantly exceeds the national average, while almost 80% of taxpayers belong to micro-businesses;
- the specifics of taxation of small businesses in new territories and its impact on the level of tax burden are studied taxpayers. It has been revealed that the tax burden of SMEs in the new subjects of the Russian Federation is significantly lower than in regions with a comparable level of "subsidization" due to the introduction of reduced regional tax rates and a reduced tariff of insurance premiums;
- assumptions are formulated that the new norms of the Tax Code of the Russian Federation regarding taxpayers of the USN may be the reason for a significant increase in the tax burden of small businesses;
- separate recommendations have been formulated on the introduction of temporary tax measures that ensure the preservation of the tax burden and promote integration processes.

Abstract: This article explores the experiment on the establishment of special tax regime – “tax on professional income” in the practice of administering individual entrepreneurial activity and unreported employment. The author determines the uncertainty of the legal status of the self-employed citizens as a new category of taxpayers; outlines the problem of unreported employment as one of the prerequisites for conducting the experiment; as well as characterizes the peculiarities of different categories of self-employed citizens. Special attention is given to the assessment of factors of a significant increase in taxpayers in the category of tax on professional over a short period of the conducing the experiment. The article reviews certain controversial issues of the practice of implementation of experimental tax regime and the main reasons for its attractiveness for the taxpayers. The research employs the methods of analysis and synthesis, description, comparison, analogy, statistical data analysis. The author examines the hypotheses on the factors of substantial increase in the number of taxpayers in the category of tax on professional income, which include the expansion of the territory for the experiment, mass scale transition of taxpayers from other special tax regimes, use of tax in professional income for tax optimization purposes. The statistical analysis of tax reporting and review of the expert opinions allowed the author to conclude on the relevance of the special tax regime – “professional income tax”, its potential application as a method for legalization of income of self-employed citizens, as well as the need for interim assessment of the results and the fiscal effect of the conducted experiment.

Abstract: The article is devoted to the economic role of small business patterns in the agricultural sector. The author of the article examines economic indicators of family-operated farms and farm households as well as their role in the economic growth of the agricultural sector and particularities of their taxation. The author pays special attention to assessing popularity and efficiency of special tax regimes for small businesses in the agricultural sector and describing particular features of special tax regimes used by agricultural producers. The article has been written as part of the research 'Improvement of tax and other instruments of state financial support of the agricultural sector development aimed at import substitution and production safety'. In the course of her research the author has used methods of analysis and synthesis, description, comparison, scientific abstraction, analogy, analysis of statistical data and her own calculations. Based on the comparative analysis of Simplied Tax System and Single Agricultural Tax the author has discovered particular reasons that lower the attractiveness of special tax regimes for small businesses in the agricultural sector. Analysis of statistical data and author's calculations have allowed to make conclusions about the increase in the absolute sums of taxes payable as a result of implementing special tax regimes, prevailing share of paid taxes as a result of applying Simplied Tax System, and growth of the tax burden on family-operated farms and farm households. 

Abstract: The subject of the research is the problems arising in the process of encouraging investments into education and health care as priorities of human capital development in today's Russia. The fact that investments into human capital development have been shrunk proves the need to implement instruments of indirect support. The authors of the article analyze the efficient tax legislation in order to structure and evaluate a wide range of privileges aimed at developing human capital. Special attention is paid to international ratings of Russia that prove a low efficiency of tax encouragement instruments used by the country. In order to analyze the structure of tax privileges offered by the Russian government, the authors have used the methods of comparison, analysis of statistical data, description and generalization. Using the method of the graphic presentation of information, analysis and synthesis the authors have described the modern status of Russia in global rating systems; and dynamics and volumes of investments into the human capital development. The main conclusions of the research are the following: 1. Russia is considerably behind the world leaders in international rating systems describing investments into education and public health care. 2. Taking into account the instability of the budget, it is impossible to increase the amount of state investments, thus it is necessary to consider indirect instruments that may encourage the development of human capital. 3. Tax instruments are structured by the authors depending on sources of investments (for legal entities or physical entities) as well as purposes of investments (for education or health care). 4. The volume of tax preferences cannot be considered to be an indicator of efficient development of human capital in Russia. 

Abstract: In her article Pyanova analyzes social benefits on corporate property tax as a mean of social support of citizens in the Russian Federation. Based on the analysis of the the two groups of regions, the researcher concludes that corporate property taxation involves extensive and sometimes unjustified implementation of social benefits. Moreover, there is a general trend towards reduction of the quantity of taxpayers who uses social benefits on corporate property tax. Thus, Russia faces the need to monitor the use of tax benefits and exemptions through assessing their efficiency and effectiveness. With the help of the methods of description and generalization, the researcher has discovered particular causes of the low efficiency and effectiveness of social benefits on corporate property tax. To analyze the frequency of such benefits, the researcher has used the methods comparison, statistical data analysis, graphic presentation of data and author's calculations. The main conclusions of the research are the following: 1) The result of the implementation of social benefits on corporate property tax is the reduction of the tax burden accompanied with the need to spend savings on socially important goals. 2) At the present time there is no unified regulation of the Russian Federation to assess effectiveness and efficiency of implemented social benefits granted to organizations, the major part of the regions under review do not conduct such assessment at all. 3) Beneficiary regions are less interested in implementing autonomous fiscal policy, in particular, social support of their citizens, compared to non-beneficiary regions. A number of the Russian Federation constituents do not grant property tax benefits locally. 4) Current social benefits on corporate property tax are inefficient and ineffective. 5) The defective mechanism for computation of corporate property tax creates uncertainty and complicates the performance of a social function of this tax.