Now there is a reform of the system of the Russian tax legislation, which, being the main instrument for
implementing state tax policy, focused on the development of both individual sectors of the economy, and
entrepreneurial activity. Tax regulation of small businesses should be directed to ensuring an economically
justified withdrawal of funds in the budget system while providing benefits to certain categories of taxpayers to
reduce their tax burden and increasing interest in the implementation of activities. However, the carried tax
reforms do not always give the desired effect.