ON THE IMPACT OF THE TAXATION SYSTEM OF SMALL AND MEDIUM-SIZED BUSINESSES ON THE FORMATION OF REGIONAL AND LOCAL BUDGETS (BASED ON THE MATERIALS OF THE ALTAI TERRITORY AND BARNAUL)

In the new conditions of the crisis caused by the coronavirus infection, enterprises are in dire need of support from the state. The old taxation system made it impossible to use. The state has proposed new approaches to taxation of small and medium-sized businesses. The main reasons for changes in legislation related to the abolition of UTII and the application of new tax regimes have been identified. The article discusses the advantages and disadvantages of using a single tax on imputed tax, replacing this tax with a patent taxation system and a self-taxation system. The retrospective of the application of UTII is analyzed and carried out, the results of its application are considered. On the example of a specific region, the Altai Territory, the number of taxpayers who used the unified imputed income tax (UTII) and the prospect of paying tax under the new patent system were analyzed. The article discusses the results of the tax reform and the features of its implementation during the period of coronavirus infection. The article discusses the specifics of the application of the patent system in various industries, since the Altai Territory has an agricultural focus, in contrast to other regions. An attempt was also made to calculate the budget revenues of the city of Barnaul, subject to the transition to a new taxation system, optimistic conclusions and assumptions about a positive trend in income growth were made.