Profiling taxpayers applying special tax regimes by industry
Journal: Journal of New Economy
Year: 2025

The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the regions of the Russian Federation. The article aims to construct the profile of taxpayers applying STRs by industry. Methodologically, the research r