General and special tax system as tools of socio-economic development

Abstract

The coordinated work of the country's tax system largely determines the vector of development of the state in socio-economic terms. Excessive tax burden leads to entrepreneurs going into the shadows, and its significant reduction can lead to an unacceptable decrease in state revenues, which determines the introduction of tax regimes in the country that reduce the tax burden on small and medium-sized businesses. This stimulates entrepreneurship, and, accordingly, production, thereby solving many socio-economic problems of the state, such as problems with employment, poverty, etc. The article discusses the main taxes and tax regimes in Russia, their advantages and disadvantages and acceptability for certain organizations.