LEGAL REGULATION OF FAMILY BUSINESS TAXATION AS A FACTOR OF ECONOMIC DEVELOPMENT

The relevance of the family business taxation problem lies in the urgent need in law enforcement practice to regulate this type of business activity in order to provide state support measures, including in the field of taxation. This is evidenced, among other things, by the tendency to include the concepts and attributes of a family business in regional regulatory legal acts for the purpose of providing regional government support measures, as well as attempts to introduce appropriate amendments to the current federal legislation. In addition, due to the fact that family enterprises make up the majority of small and medium-sized businesses, tax support measures can have a positive impact on the development of entrepreneurial activity in general. The purpose of this study is to analyze and identify a possible model for regulating the taxation of family enterprises, including on the basis of foreign experience. To achieve this goal, domestic and foreign legal acts regulating the taxation of family business were analyzed. The problem under consideration lies in the absence of legislative regulation of the implementation of entrepreneurial activities by family enterprises, and accordingly, there is no regulatory regulation in the field of taxation. To achieve this goal, the methods of formal logic (analysis, synthesis, generalization, induction, deduction, etc.), comparative legal and formal legal methods were used. Based on the results of the study, conclusions were drawn about the need for regulatory regulation of the construction of family entrepreneurship, in order to provide state support measures that can be provided on the basis of the register of family enterprises, which is included in the presence of certain characteristics. It seems optimal to include measures to support family entrepreneurship in the passport of the national project «Efficient and Competitive Economy» (within the framework of the federal project «Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative»), which will make it possible to assess the effectiveness of government support measures for the economy, including in the field of taxation.