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The article is devoted to the analysis of business tax regulation as a system of tools for influencing entrepreneurship in Russia. An important topic is that the tax system not only includes mandatory fiscal payments, but also a set of mechanisms aimed at encouraging or restricting the activities of entrepreneurs. The main idea is that effective taxation is the key to sustainable business development, which plays a crucial role in the country's economy, contributing to job creation, increasing household incomes and replenishing the state budget. In the course of the analysis, the authors focus on the importance of tax regulation for optimizing socio-economic indicators and the sustainable development of small enterprises. Special attention is paid to fiscal instruments that can both stimulate and deter entrepreneurial activity. The need for a balanced approach that promotes the interests of both entrepreneurs and the state is outlined.
tax control, entrepreneurship, tax regulation, fiscal payments, preferences
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