This article outlines the ability of special tax regimes to act as a tool for implementing several areas of governmental policy: economic, budgetary and fiscal, social. The author substantiates mainly the tax-legal and budgetary-legal nature of this phenomenon. Based on the analysis of the reports of the Commissioner for the Protection of the Rights of Entrepreneurs under the President of the Russian Federation, as well as statistical data, a detailed assessment of the effectiveness of the current system of special tax regimes based on the indicators of small and medium-sized enterprises development in the Russian Federation is provided. On the basis of relevant programmatic-legal and regulatory acts, the fact of drawing attention in 2024 to the issues of improving the legal regulation of special tax regimes at the head of state level is indicated, the role of special tax regimes in the ongoing tax reform is outlined, and a change in the general approach of the legislator as part of improving the system of special tax regimes is revealed. The author identifies the key problems of the domestic practice of legal regulation of special tax regimes and formulates proposals for their elimination.
special tax regimes, tax and legal policy, budgetary and legal policy, legal regulation, problems, improvement, small and medium-sized enterprises
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