CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION

The automated simplified taxation system (hereinafter referred to as AUSN) in the Russian Federation appeared as a special tax regime relatively recently, from July 1, 2022 in an experimental mode, first in four regions: Moscow, Tatarstan, Moscow and Kaluga regions. But at present it is used in most constituent entities of the Russian Federation, although the period of its application is limited to December 31, 2027, that is, it is an active experiment. The tax reform of 2026 has become one of the factors in increasing the popularity of AUSN in Russia as a way to legally optimize taxes and reduce accounting work at the same time. The article examines in detail the specifics and factors of the growing popularity of AUSN from 2026. The purpose of the article is to identify these factors and describe their significance for small businesses. Such indicators are analyzed as the number of persons using AUSN, as well as on the basis of a survey of 50 SMEs in Moscow and the Moscow region conducted in January 2026, the motivation of these entities to switch to AUSN from 2026 is revealed, its results are processed.