Peculiarities of Application of the Automated Simplified Taxation System

Abstract

The paper describes the new special tax regime «Automated simplified taxation system.» The author analyzes the provisions of Federal Law No. 17-FZ dated February 25, 2022, «On conducting an experiment to establish a special tax regime «Automated Simplified taxation system.» The paper examines the problems that may arise in practice in connection with the application of the new tax regime by taxpayers. Based on the results of the study, the author concluded about changes in the relationship between tax authorities and entrepreneurs, which will entail the use of the Automated simplified taxation system. Today, the problem of supporting Russian entrepreneurs is more urgent than ever. And this has become a national goal and a strategic task entrusted by the President of the Russian Federation to the Government of the Russian Federation. One of the measures aimed at promoting business is the development and introduction of a new tax regime that will be tested by organizations and individual entrepreneurs. Having studied the features of the Automated Simplified Taxation System and analyzed the practice of its application, the legislator will subsequently be able to improve the new tax regime, making the necessary adjustments.