INSTITUTIONAL TRANSFORMATION OF THE TAX ADMINISTRATION OF SMALL AND MEDIUM-SIZED ENTERPRISES IN RUSSIA IN THE CONTEXT OF FISCAL CONSOLIDATION

Abstract

The evolution of regulatory institutions for small and medium-sized businesses (SMEs) is analyzed to ensure revenue flow to the state treasury. This process reflects a shift in fundamental approaches: from fiscal relaxation to ubiquitous digital monitoring. Controls rely less and less on paper, with the emphasis shifting to forecasting using large data sets. The central issue is assessing the impact of reducing the value-added tax threshold to 20 million rubles. It is argued that this measure creates an institutional barrier that encourages either the forced mothballing of micro-firms or the migration of businesses to unregulated sectors. This reaction by economic entities is determined not by the results of digital technology implementation, but by the defensive stance of the business community: the question of fixing the VAT exemption threshold at 60 million rubles, along with the elimination of insurance premiums, is being raised. Audit approaches are changing. Total inspections are giving way to algorithmic benchmarking and mutual verification of digital data. This applies to consolidated business entities. Intuitive money management has become obsolete in small and medium-sized businesses, and preventative tax management has become not a way to save money, but a strategic tool for corporate sustainability, allowing for the legal fulfillment of fiscal obligations during macroeconomically challenging periods.