The difficulties of special tax regimes usage in the Russian Federation

• Vodopyanova V.A.

Taxation is one of the main questions for the development and operation of small business in the Russian Federation. Today the problem of special tax regimes usage is very important due to the tax policy courses in the Russian Federation for 3 years. These tax policy courses include pivotal reforming of a small business taxation concerning special tax regimes. The author describes the possible consequences of that reforming in the following article.