THE SPECIFICS OF THE LEGAL SUPPORT OF THE SIMPLIFIED TAXATION SYSTEM IN THE RUSSIAN FEDERATION

Yakovleva Julia Georgievna

In this publication, the author explores the features of the legal regulation of the simplified taxation system, focusing on the advantages. The work reflects the specifics of the functioning of this system in relation to various subjects of taxation. Considering the simplified system as a significant and relevant legal institution, the author identifies the key patterns of its implementation, while paying attention to the problems. Based on the studied material, the author attempts to develop recommendations for improving the legal regulation of the simplified taxation system. The purpose of the work is to identify the specifics of the legal support of the simplified taxation system. The object is the functioning of the simplified taxation system, the subject is taxes paid by tax subjects. Based on the analysis of the literature, the author explores the main mechanisms for ensuring the payment of taxes under a simplified scheme, as well as the legal tools for creating a comfortable tax space that promotes the fair payment of taxes and the optimization of this procedure. The components of this system in relation to individual business entities are considered, as well as their effectiveness is analyzed.

Keywords:taxes, simplified system, legal support, regulatory mechanisms, payment of taxes, subjects of taxation, law institute, legal structure, small business