CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION

Aleksandr Suglobov; Andrey Minakov

doi:10.29039/2409-6024-2026-14-3-1-17

VAK Russia 5.2.1 UDC 336.051 VAK Russia 5.2.3 VAK Russia 5.2.4 VAK Russia 5.2.5 VAK Russia 5.2.6 VAK Russia 5.2.7

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CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION

Published in Russian Journal of Management · Volume 14, Issue 3 · Pages 1–17 · Rubric: Financial management

DOI: https://doi.org/10.29039/2409-6024-2026-14-3-1-17

Received: 03.04.2026 Accepted: 03.04.2026 Published: 23.04.2026

Authors

Aleksandr Suglobov

ORCID Scopus ResearcherID SPIN

Andrey Minakov

Aleksandr Suglobov

Academic degree: doctor of economic sciences ; doctor of economic sciences

Science rang: professor

Financial University under the Government of the Russian Federation Professor · Department of Accounting, Analysis and Audit · Russian Federation · Москва

ORCID Scopus ResearcherID SPIN

Andrey Minakov

Academic degree: doctor of economic sciences

Science rang: professor ; professor

FGKOU VO «Moskovskiy universitet MVD Rossiyskoy Federacii imeni V.Ya. Kikotya» Russian Federation

ABSTRACT

In the Russian Federation, as in many other countries, special tax regimes are in place to reduce the tax and administrative burden on small and medium-sized businesses. However, the growing budget deficit in recent years, the potential for using special tax regimes for tax optimization and evasion, and general trends aimed at equalizing taxation across all economic entities, taking into account the need to improve tax control, all compel reform of these special tax regimes. Significant changes to these special tax regimes were introduced in 2025-2026, the specifics of which are discussed in this article. The purpose of this article is to present the current practice and challenges of applying special tax regimes for small and medium-sized businesses in the Russian Federation. This article analyzes indicators related to the application of special tax regimes in Russia in recent years, changes in the tax burden in connection with the ongoing reforms, and business attitudes toward these tax reforms.

KEYWORDS

special tax regimes, taxation of small and medium-sized businesses, simplified taxation system, automated system of simplified taxation, unified agricultural tax, patent system, taxes

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Suglobov A. E., Minakov A. V. CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION // Russian Journal of Management. 2026. no. 3. pp. 1-17. DOI: https://doi.org/10.29039/2409-6024-2026-14-3-1-17. (Date of access 25.09.2026).

MLA

Aleksandr Suglobov, Minakov A. V.. "CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION." Russian Journal of Management 14.3 (2026): 1-17. DOI: https://doi.org/10.29039/2409-6024-2026-14-3-1-17.

APA

Suglobov A. E., Minakov A. V. (2026). CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION. Russian Journal of Management, 14(3), 1-17. https://doi.org/10.29039/2409-6024-2026-14-3-1-17

Chicago

Aleksandr Suglobov, Minakov A. V.. "CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION." Russian Journal of Management 14, no. 3 (2026): 1-17. https://doi.org/10.29039/2409-6024-2026-14-3-1-17.

WIKI

{{cite journal | author = Suglobov A. E., Minakov A. V. | title = CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION | journal = Russian Journal of Management | year = 2026 | volume = 14 | issue = 3 | pages = 1-17 | doi = 10.29039/2409-6024-2026-14-3-1-17 }}

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