Tax burden optimization for small and medium-sized businesses: international experience and Russian practice

The article examines the mechanisms for optimizing the tax burden on small and medium-sized businesses based on a comparative analysis of European and Russian experience. Key changes in 2025-2026 are being considered: the introduction of mandatory electronic reporting in Germany and France, a new VAT exemption scheme for small businesses in the EU, as well as a large-scale transformation of the Russian SME taxation system, including the "VAT-ization" of the simplified taxation system, the abolition of preferential insurance premiums and the introduction of compensatory measures ("SME 3.0"). Based on up-to-date data, two tables are presented that characterize changes in thresholds for special modes and measures of adaptive business support. The conclusion is drawn about the multidirectional nature of tax changes in different jurisdictions: Europe is moving towards simplifying cross-border taxation of small businesses, while Russia is focusing on fiscal consolidation with the parallel introduction of targeted support measures.