SPECIAL TAX REGIMES: ADVANTAGES AND DISADVANTAGES
The article discusses the modern aspects of the application of special tax regimes from the perspective of a tax regulation tool, as well as the advantages and disadvantages of their application. In addition, the study reveals the problems of applying special tax regimes, using the simplified taxation system as an example, and offers recommendations on improving the practice of applying the simplified taxation system at the current stage of economic development of the Russian Federation.