REGIONS OF RUSSIA AS CENTERS OF GRAVITORY FOR SMALL AND MEDIUM-SITEZ BUSINESSES (ORGANIZATIONS) CENDEZ SPECIAL TAX REGIONS

The paper deals with the problem of choosing a special tax regime by small businesses (enterprises) in order to reduce the fiscal burden on business. The purpose of the article is to identify the regions of Russia with «attractive» tax conditions for the creation of small businesses in the conditions of special tax regimes, taking into account tax changes in the practice of property taxation. The regions of Russia with the largest share of the employed able-bodied population in small business for 2018-2020 have been identified. The features of the taxation of property of organizations depending on its location and type of real estate are established; vehicles depending on the region of their registration, capacity and date of issue. Changes in the tax legislation of property taxation of organizations in the conditions of special tax regimes are considered. Conclusions are drawn about the expediency of taxpayers choosing the cities of Moscow, St. Petersburg, Kaliningrad, Novosibirsk, Sverdlovsk, Voronezh and Tyumen regions for starting a business and choosing a special tax regime. The results obtained are of interest to Russian organizations using special tax regimes.