Assessment of the ongoing reform of the special tax regime of the self-employed

The relevance of the research topic lies in the fact that support for small and medium-sized enterprises is considered one of the most priority areas for the development of the economy of states, since business is the driving force of economic growth. The tax burden has a great impact on the development of entrepreneurship. The main form of state support in modern tax practice is the application of special tax regimes provided for small and medium-sized businesses. An effective market economy on a regional scale is possible only if a balanced structure is formed and maintained in the markets of goods and services, which, in addition to large enterprises, includes a sufficient number of sustainable small business organizations that largely ensure the preservation of the market and contribute to solving social problems. The purpose of writing this article is to identify problematic aspects and determine the effectiveness of the policy of development and support for the self-employed population. An analysis of the current situation makes it clear that with the existing positive trends of increasing the number of self-employed subjects in the economy of the Russian Federation, uncertainty remains in the effect on entrepreneurs themselves.