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In modern conditions, small business plays a key role in the economy and serves as one of the main factors of Russia's economic development. The rapid development of small businesses leads to an increase in the number of jobs, which helps to reduce the unemployment rate. In addition, small business helps to solve many socially significant tasks and, most importantly, contributes to the overall economic growth of the state. Therefore, the purpose of this study is to identify and analyze tax innovations for small businesses. The relevance of this topic is due to the need for detailed consideration of key aspects of the functioning of small business structures. Material and methods. The study is based on data collected by analyzing and processing information from the Rosstat website. A statistical analysis method aimed at small and medium-sized enterprises was also used to verify the accuracy and completeness of the data. The results of the study showed that small enterprises are active in almost all industries. The number of self-employed citizens amounted to 7.8 million people. Among the entire population, approximately 36.6% are involved in small and medium-sized businesses. At the same time, microbusiness dominates among these enterprises, accounting for about 96% of their total number. At the same time, the development of small and medium-sized businesses in Russia is uneven. It is planned that small enterprises will be exempt from mandatory payments for pension, social and medical insurance both for themselves (sole proprietors) and for their employees. The Federal Tax Service intends to compensate for these benefits by increasing the tax burden. For businesses on a simplified system, taking into account "income", the tax rate will increase from 6% to 8%. For those who work under the income minus expenses scheme, the rate will increase from 15% to 20%. It is also planned to increase the minimum tax for companies in the income minus expenses regime from 1% to 3% of annual revenue. Conclusions. According to the conducted research, the support of small businesses is extremely important and brings tangible positive results. This is due to the fact that the government's efforts to support small businesses are directly proportional to their contribution to the country's GDP.
Keywords:small business, innovations, tax regime, economy, accounting and taxes.
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