RESULTS AND PROSPECTS OF DEVELOPMENT OF THE EXPERIMENT ON INTRODUCTION OF AUSN

In order to increase the level of automation of interaction between taxpayers and tax authorities, to improve and simplify tax conditions for micro-businesses in the territory of four pilot regions from 1 July 2022 in the experimental mode introduced automated simplified taxation system AUSN (hereinafter AUSN). On the basis of budget statistics, the article positively assesses the interim results of the experiment and substantiates the expediency of expanding the geography of this regime. Taking into account the identified problems, the authors conclude that it is necessary to finalise the experimental automated special regime by making point amendments to the legislation.