The conditions and efficiency of application the special tax regimes

The practice of building tax systems has confirmed the rationality of embedding special regimes in the tax system aimed at stimulating the development of small and medium-sized businesses, supporting certain types of economic activity, and minimizing the costs of tax administration. The economic effect of such tax regimes is manifested in: simplification of accounting by granting the right to payers to maintain a limited list of registers; minimizing the cost of tax accounting due to the simplicity of determining the tax base, reducing the list of tax payments to be paid; reducing the tax burden and increasing the income remaining at the disposal of the payer after tax. In the Republic of Belarus, special tax regimes are widely used by business entities and individuals, primarily because of their simplicity and ease of using. However, the perception of special tax regimes in the country as a tax benefit is not always justified. The author of the article identifies the factors of applying certain special regimes in the conditions of taxation of the Republic of Belarus in order to obtain tax advantages in the form of reducing the amount of tax payments. Statistics that indicate the level of efficiency of economic entities' activities indicate that in most cases special tax regimes based on the calculation of gross revenue tax are not relevant in the Republic of Belarus in terms of reducing the tax burden. The article reflects the author's position on the rational use of taxes in the country, the amount of which is based on imputed income. The main disadvantage is the subjectivity of establishing imputed income, which obviously puts in unequal conditions tax payers who operate in different conditions of territorial location, infrastructure features of service payers, demand and supply for services. The indisputable advantages of imputed taxes are the ease of calculation, sufficient accuracy of planning and accounting for tax when assessing the prospects and profitability of a business, and success in improving labor productivity and efficiency