ANALYSIS OF REGIONAL ASPECTS OF TAX POLICY AS A FACTOR IN SUPPORTING SMALL BUSINESSES

Tax policy is one of the key factors influencing the entrepreneurial activity of economic entities. The article analyzes regional aspects of tax policy in the context of the implementation of a simplified taxation system and tax administration. The article provides statistics on changes in the number of registered SMEs by regions of the Russian Federation, identifies leading regions and determines significant factors that have had a decisive influence on the growth of the analyzed indicator. Special attention is paid to the process of fictitious business migration and its administration.